Metlock Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2020, consists of products D, E, F, G, H, and I. Relevant per unit data for these products appear below. Item E Item D $133 83 Item F $105 89 Estimated selling price Cost Cost to complete Selling costs $122 89 33 20 Item G $100 89 39 22 Item H $122 56 33 11 Item 1 $100 40 33 22 33 11 28 11 Using the LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2020, for each of the inventory items above. Item D $ Item E $ Item F $ Item G $ Item H $ Item 1 $