HKL E9-2. LCNRV (LO 1) Riegel 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 Estimated selling price $120 $110 $95 $90 $110 $90 Cost Cost to complete Selling costs 75 80 80 80 50 36 30 30 25 35 30 30 10 18 10 20 10 20 Instructions 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