Donkey Kong Company uses the lower-of-cost-or-market method on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2014, consists of products D, E, F, and G. Relevant per-unit data for these products appear below. Estimated selling price Cost Replacement cost Estimated selling expense Normal profit Item F $130 100 110 25 Item G $98 80 65 25 Item H $95 60 70 20 Item I $85 80 50 20 30 18 25 27 using the lower-of-cost-or-market rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2014, for each of the inventory items above