Riverbed Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2017, consists of products D, E, F, G, H, and I. Relevant per unit data for these products appear below. Item D Item E Item Estimated selling price Cost Cost to complete Selling costs $137$125 91 34 21 $108 91 29 Item GItem H Item I $103 41 34 23 $103 91 40 23 $125 57 34 86 34 Using the LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2017, for each of the inventory items above. Item D Item E Item F Item G . Item H Item