Novak Company uses the LCNRV method, on an individual$-$item basis, in pricing its inventory items. 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$,$E$,$F$,$G$,$H$,$I$],[$Estimated selling price,$$151,$$$139,$$$120,$$$113,$$$139,$$$113$