Concord Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2020, 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		$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			21			11			21

Using the LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2020, for each of the inventory items above.

Item D
Item E
Item F
Item G
Item H
Item I