Estimated selling price Cost Replacement cost Estimated selling expense Normal profit Item D Item E Item F Item G Item H Item I LA $ $ $ $ LA $ LA Item D $ $281 176 281 70 47 176 187 152 141 117 Item E 84 $257 187 168 70 47 Item F $222 187 Using the LCM rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2025, for each of the inventory items above. 164 70 47 Item G $211 187 70 59 47 Item H $257 117 164 70 47 Item I $211 84 70 70 47

Using the ICM rule, determine the proper unit value for balance sheet reporting purposes at December 31. 2025, for each of the inventory items above