RG Co. uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory on Dec 31, 2022, 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	120	110	95	90	110	90
Cost	75	80	80	80	50	36
Cost to complete	30	30	25	35	30	30
Selling costs	10	18	10	20	10	20

Instructions:

Using the LCNRV rule, determine the proper unit value for statement of financial position reporting purposes on Dec 31, 2022, for each of the inventory items above.