Ivanhoe 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 E Item F Item G Item H Item I Estimated selling price $133 $122 $105 $100 $122 $100 Cost 83 89 89 89 56 40 Cost to complete 33 33 28 39 33 33 Selling costs 11 20 11 22 11 22 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.