Concord Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2025, consists of products D, E, F, G, H, and I. Relevant per unit data for these products appear below. Item D E F G H | Estimated selling price $127 $117 $101 $95 $117 $95 Cost 80 85 85 85 53 38 Cost to complete 32 32 27 37 32 32 Selling costs 11 19 11 24 21 11 21 Using the LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2025, for each of the inventory items above. Item D $ Item E $ Item F $ Item G Item H Item I +A +A $ +A $