Exercise 9-2 r these products appear below Kingbird Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2017, consists products D, E, F, G, H, and I. Relevant per unit data f Item I Item D Item I Item G Item H Item I Estimated selling price $120 $131 $120 $104 $98 $98 82 Cost 87 39 Cost to complete 33 33 27 38 33 33 Selling costs 11 20 11 2 11 22 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 Item E Item F Item G Item H Item 1