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 $174 $160 $138 $131 $160 $131 Cost 109 116 116 116 73 52 Replacement cost 174 104 102 44 102 44 Estimated selling expense 44 44 44 36 44 44 Normal profit 29 29 29 29 29 29 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.