Concord Company uses the lower-of-cost-or-market 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		$254			$233			$201			$191			$233			$191
Cost		159			170			170			170			106			76
Replacement cost		254			153			148			64			148			64
Estimated selling expense		64			64			64			53			64			64
Normal profit		42			42			42			42			42			42

Using the lower-of-cost-or-market rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2017, for each of the inventory items above.