Sunland Company uses the LCM method, on an individual-item basis, in pricing its inventory items because it uses LIFO to value its inventory. 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 Item E Item F Item G Item H Item I Estimated selling price $274 $251 $217 $205 $251 $205 Cost 171 182 182 182 114 82 Replacement cost 274 164 160 68 Estimated selling expense 68 68 68 57 57 666 160 68 68 68 Normal profit 46 46 46 46 46 46 Using the LCM rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2025, for each of the inventory items above. Item D $ 160 Item E $ 137 Item F $ 103 Item Gi $ 68 Item Hi $ 114 Item I 68