Boston Tea Company uses the LCNRV method, on an individual-item basis, in pricing inventory items. The inventory at December 31, 2017, consists of products A, B, D, F, G, and H. Relevant per unit data for these products are provided below. 3. Estimated selling price Cost Cost to complete Sellilng costs 120 $ 110 $ 95 $ 90 $ 110 50 30 90 36 30 75 30 80 30 25 35 20 Required: Using the LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2017, for each of the inventory items above