RO 5. (4 points) AMiction Company uses the lower-of-cost-or-market method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2014, consists of products D, E, F, and G. Relevant per unit data for these products appear below. Item D Item E Item F Item G Estimated selling price $125 S95 S90 588 Cost 100 80 Replacement cost 110 65 70 70 Estimated selling expense 20 25 22 10 Normal profit 30 18 15 5 Instructions Using the lower-of-cost-or-market rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2014, for each of the inventory items above, 60