Kingbird 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		$130			$119			$103			$97			$119			$97
Cost		81			86			86			86			54			39
Cost to complete		32			32			27			38			32			32
Selling costs		11			19			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.

Item D			$
Item E			$
Item F			$
Item G			$
Item H			$
Item I			$