Nash 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.

$\backslash$table$[[,$Item D$,$Item E$,$Item F$,$Item G$,$Item $H,$Item I$],[$Estimated selling price,$$247,$$$227,$$$196,$$$185,$$$227,$$$185$