Sheffield Company uses the LCNRV method, on an individual$-$item basis, in pricing its inventory items. The inventory at December $31,2020,$ consists of products D$,$ E$,$ F$,$ G$,$ H$,$ and I. Relevant

per unit data for these products appear below.

Using the LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December $31,2020,$ for each of the inventory items above.

Item G $

Item $H,$$