Rigel Company uses the LCNRV method, on an individual item basis, in pricing its inventory items. The inventory at October 31, 2021, consists of products A, B, C, D, E, and F. Per-unit data for these products are as follows: Item Est. Selling Price Cost Cost To Complete Selling Costs A $ 120 $ 75 $30 $10 BC B 110 80 30 18 95 80 25 10 D 90 20 90 80 35 20 E 110 50 30 10 F 90 90 36 30 20 Using the LCNRV rule, determine the proper unit value for balance sheet reporting purposes at October 31, 2021, for each inventory item.