Tamarisk 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 $140 $129 $111 $105 $129 $105 Cost 88 94 94 94 59 42 Cost to complete 35 35 41 35 35 Selling costs 12 21 12 23 12 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.