Headland 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 Item F Item G Item H Item I Estimated selling price Cost Cost to complete Selling costs $126 79 32 $116 84 32 19 $100 84 26 $95 84 37 21 $116 53 32 $95 38 32 21 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