Sheridan Company uses the LCM method, on an individual-item basis, in pricing its imventory items because it uses LIFO to value its inventory. The imventory 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 s ItemES Item F S Item G s Item HS Iteml s eTextbook and Media