Splish Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2020, 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		$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			13			25

Using the LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2020, 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