Item D Item E Item F Item G Item H Item Estimated selling price $ 269 $ 246 $ 213 $ 202 $ 246 $ 202 Cost 168 179 179 179 112 81 Replacement cost 269 161 157 67 157 67 Estimated selling expense 67 67 67 56 67 67 Normal profit 45 45 45 45 45 45 Using the lower-of-cost-or-market 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 $