Novak 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 $302 $277 $239 $227 $277 $227 Cost 189 202 202 202 126 91 Replacement cost 302 181 176 76 176 76 Estimated selling expense 76 76 76 63 76 76 Normal profit 50 50 50 50 50 50 50 50 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.