Smashing Pumpkins Company uses the lower-of-cost-or-market method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2014, 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		$120			$110			$95			$90			$110			$90
Cost		75			80			80			80			50			36
Replacement cost		120			72			70			30			70			30
Estimated selling expense		30			30			30			25			30			30
Normal profit		20			20			20			20			20			20
Using the lower-of-cost-or-market rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2014, for each of the inventory items above. Item F? Item G? The records of Ellen