Shamrock Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2016 consists of products A, B, C, D, E, F, G. Relevant per unit data for these products are:

A B C D E F

Estimated Selling Price $134 $123 $106 $101 $123 $101

Cost 84 90 90 90 56 40

Cost to Complete 34 34 28 39 34 34

Selling Costs 11 20 11 22 11 22

Using the LCNRV rule, how may I determine the proper unit value for balance sheet reporting purposes at December 31, 2016, for each of the items?