Sheridan Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2017, 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 $145 $133 $115 $109 $133 $109 Cost 91 97 97 97 61 44 Cost to complete 36 36 30 42 36 36 Selling costs 12 22 12 24 12 24