Exercise 9-2 Carla Company uses the LCNRV method, on an individual-item basils, in priding its inventory items. The inventory at December 31, 2017, consists of products D, E, Relevant per unit data for these products appear below. Item D Item E Item F Item G Item H Item I Estimated selling price $145 $133 $115 $109 $133 $109 Cost Cost to complete Selling costs 91 36 36 3042 12 22 12 97 97 97 61 36 12 36 24 24 Using the LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2017, for each of the inventory items above. Item D 1temE s Item p Item G s Item H Item