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 142 $130 $112 $106 $130 $106 59 42 35 35 12 24 Cost Cost to complete Selling costs 89 35 12 21 12 24 94 94 94 35 30 41 Using the LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December 31,2017, for each of the inventory items above. Item D$ Item E $ ItemF $ ItemG $ Item H Item $