E9-2 (Lowe an r-of-Cost-or-Market) Riegel Company uses the lower-of-cost-or-market method, on individual-tem basis, in pricing its inventory items. The inventory at December 31, 2013, products D, E, F, G, H, and I. Relevant per-unit data for these products appear below consists of ltem Item Item ltem ltem ltem F G HI Estimated selling price Cost Replacement cost Estimated selling expense Normal profit $120$110 $95 $90 $110 $90 80 80 80 50 36 72 70 30 70 30 3035 35 30 30 20 20 20 20 20 75 120 30 20 Instructions Using the lower-of-cost-or-market rule determine the proper unit value for balance sheet reporting purposes at December 31, 2013, for each of the inventory items above