Metlock Company uses the LCM method, on an individual-item basis, in pricing its inventory items because it uses LIFO to value its inventory. The inventory at December 31, 2025, 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 $266 $244 $211 $200 $244 $200 Cost 167 178 178 178 111 80 Replacement cost 266 160 155 67 155 67 Estimated selling expense 67 67 67 56 67 67 Normal profit 44 44 44 44 44 44 Using the LCM rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2025, for each of the inventory items above. Item D $ Item E $ Item F $ Item G $ Item H $ Item I $