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. H and I. Relevant per-unit data for these products appear below. Item E Item F Item D Item G Item 1 Item H $268 $232 $ 293 $ 220 $268 $220 Estimated selling price 122 88 183 195 195 195 Cost 293 176 73 171 73 171 73 73 73 73 73 61 Replacement cost Estimated selling expense Normal profit 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 S Item $