Sunland 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 $137 $125 $108 $103 $125 $103 Cost 86 91 91 91 57 41 Cost to complete 34 34 29 40 34 34 Selling costs 11 21 21 11 23 11 23 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 $