Sheffield Company uses the LCM method, on an individual-item basis, in pricing its inventory items because it uses LIFO to value its inventory. The inventory at December 31,2025 , consists of products D, E, F, G, H. and I. Relevant per-unit data for these products appear below. Using the LCM rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2025, for each of the inventory items above. Item D Item E Item F Item G Item H |tem