Kingbird 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, Hand I. Relevant per unit data for these products appear below. Item D Item E Item F Item G Item H Item $293 $268 $232 $220 $268 $220 183 195 195 195 122 BB Estimated selling price Cost Replacement cost Estimated selling expense Normal profit 293 176 171 73 171 73 73 73 73 61 73 73 49 49 49 49 49 49 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 1 $