Skysong 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 1. Relevant per-unit data for these products appear below. Item D Item E Item F Item G Item H Item I Estimated selling price $257 $235 $203 $193 $235 $193 Cost 161 171 171 171 107 77 Replacement cost 257 154 150 64 150 64 Estimated selling expense 64 64 Normal profit 43 43 43 64 54 64 64 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 $ Item E $ Item F $ Item G $