Coronado 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. and 1. Relevant per-unit data for these products appear below. Item D Item E Item F Item G Item # Itemi Estimated selling price $271 $249 $215 $203 $249 $203 Cost 170 181 181 181 113 81 271 163 158 68 158 68 Replacement cost Estimated selling expense Normal profit 68 68 68 57 68 68 45 45 45 45 45 45 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