Show Attempt History Current Attempt in Progress Sheridan 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. Item D Item E Item F Item G Item H. Item 1 Estimated selling price Cost $130 81 32 11 $119 86 32 19 $103 86 27 11 $97 86 38 22 $119 54 32 11 $97 39 32 22 Cost to complete Selling costs 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 D $ Item E " Item F " Item G " Item H " Item