Sheridan 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. Item D Item E Item F Item G Item H Item I Estimated selling price $259 $238 $205 $194 $238 $194 Cost 162 173 173 173 108 78 Replacement cost 259 156 151 65 151 65 Estimated selling expense 65 65 65 54 65 65 Normal profit 43 43 43 43 43 43 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 $ 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 Hi $ Item I $