I need help with E9-7 in Donald Kieso's Intermediate Accounting 16th edition. It draws from E9-3 also listed above. Thank you!

Estimated selling price $120 $110 $95 $90 $110 $90 Cost 75 80 80 Cost to complete 30 35 Selling costs 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. E9-3 (L01) (LCNRV) Sedato Company follows the practice of pricing its inventory at LCNRV, on an individual-item basis. Estimated Cost Cost to Complete Item No. Quantity per Unit Selling Price and Sell $4.50 1320 1,200 $3.20 $1.60 1333 900 2.700 3.40 1.00 800 1426 4.50 5.00 1.40 1437 3.60 3.20 1.35 1,000 1510 700 1.40 2.25 3.25 1522 500 3.00 3.90 0.80 3,000 1.80 2.500 1573 1.20 1,000 1626 4.70 6.00 1.50 Instructions From the information above, determine the amount of Sedato Company inventory. E9-4 (L01) (LCNRV-Journal Entries) Dover Company began operations in 2017 and determined its ending inventory at cost and at LCNRV at December 31, 2017, and December 31, 2018. This information is presented below. Cost Net Realizable Value $346,000 12/31/17 $322,000 12/31/18 410,000 390,000