Splish 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 $150 $138 $119 $113 $138 $113 Cost 94 100 100 100 63 45 Cost to complete 38 38 31 44 38 38 Selling costs 13 23 13 25 25 13. 25 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 $