Skysong 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 I Estimated selling price $96 $118 Cost $128 80 32 11 $118 86 32 19 $102 86 27 11 86 37 21 Cost to complete $96 39 32 21 54 32 11 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 $ | 80 Item E 67 " Item F " 64 Item G " 38 Item H