Sweet Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2017, 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		$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			11			23			11			23

Using the LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2017, for each of the inventory items above.

Item D

Item E

Item F

Item G

Item H

Item I