Skysong Company uses the lower-of-cost-or-market 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		$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			64			54			64			64
Normal profit		43			43			43			43			43			43

Using the lower-of-cost-or-market rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2017, for each of the inventory items above.

Item D			$enter a dollar amount
Item E			$enter a dollar amount
Item F			$enter a dollar amount
Item G			$enter a dollar amount
Item H			$enter a dollar amount
Item I			$enter a dollar amount