Skysong Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2025. consists of products D, E, F, G, H, and I. Relevant per unit data for these products appear below. Item D E F G H Estimated selling price $128 $118 $102 $96 $118 $96 Cost 80 86 96 86 96 86 54 39 Cost to complete 32 32 Selling costs 11 19 22 27 22 37 32 22 32 11 12 21 13 11 21 Using the LCNRV 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 Item H $ ItemI $