Item Item Item E Item Item H Item 1 Estimated selling price $144 $132 $108 $108 upport Cost $132 60 36 12 96 96 304 2 12 24 Cost to complete 43 36 24 Selling costs Using the LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2020, for each of the inventory items above. Item D Item E Item F Item G Item H Item $