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. Item D Item E Item F Item G Item H Item I Estimated selling price $247 $227 $196 $185 $227 $185 Cost 155 165 165 165 103 74 Replacement cost 247 148 144 62 144 62 Estimated selling expense 62 62 62 52 62 62 Normal profit 41 41 41 41 41 41 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 92 62