Flint 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 I. Relevant per unit data for these products appear below.

Item D

Item E

Item F

Item G

Item H

Item I

Estimated selling price $151 $139 $120 $113 $139 $113

Cost 95 101 101 101 63 45

Cost to complete 38 38 32 44 38 38

Selling costs 13 23 13 25 13 25

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 I

$