Exercise 9-2 Smashing Pumpkins 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, G, H, and I.

		Item D			Item E			Item F			Item G			Item H			Item I
Estimated selling price		$146			$134			$116			$110			$134			$110
Cost		92			98			98			98			61			44
Replacement cost		146			88			85			37			85			37
Estimated selling expense		37			37			37			31			37			37
Normal profit		24			24			24			24			24			24

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.