Crane 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 $245 $224 $194 $184 $224 $184 Cost 153. 163 163 163 102 73 Replacement cost 245 147 143 61 143 61 Estimated selling expense 61 61 61 51 61 61 Normal profit 41 41 41 41 41 41 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.