Concord 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 I. Relevant per unit data for these products appear below.

Item D	Item E	Item F	Item G	Item H	Item I
Estimated selling price	$125	$114	$99	$94	$114	$94
Cost	78	83	83	83	52	37
Cost to complete	31	31	26	36	31	31
Selling costs	10	19	10	21	10	21

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.

ItemD	$
ItemE	$
ItemF	$
ItemG	$
ItemH	$
ItemI	$