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Exercise 9-2 Sweet Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2017, consists of

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Exercise 9-2 Sweet Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2017, consists of products D, E, F, G, H, and . Relevant per unit data for these products appear below Item D Item E Item F Item G Item H ItemI Estimated selling price Cost Cost to complete Selling costs $124 $113 82 31 19 S98 82 26 10 $93 82 36 21 113 52 31 10 $93 37 31 21 31 10 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 tem G tem H Item 1

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