Nash 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 D Item E Item F Estimated selling price Item G Item Item 1 Cost $93 Cost to complete 77 31 10 82 31 1 9 82 26 10 82 36 21 $113 $93 5237 31 31 10 21 Selling costs 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 ! $