Jane Company uses the lower-of-cost-or-market 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		$ 264			$ 242			$ 209			$ 198			$ 242			$ 198
Cost		165			176			176			176			110			79
Replacement cost		264			158			154			66			154			66
Estimated selling expense		66			66			66			55			66			66
Normal profit		44			44			44			44			44			44

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			$ enter a dollar amount
Item E			$ enter a dollar amounT
Item F			$ enter a dollar amount
Item G			$ enter a dollar amount
Item H			$ enter a dollar amount
Item I			$ enter a dollar amount