Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2017, consists of products D, E, F, G, H, and Relevant per unit data for these products appear below item D ftem E Item F tem 1tem tem Estimated slling price$130 $119 $97 $119$97 54 32 11 81 86 86 86 32 32 27 3 32 22 Cost to complete 22 Selling costs 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. Item D Item E 19 11 87 Item F Item G tem H Item 1