Question 3 Wolfe 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 Item Trem DE Estimated selling price $240 5220 Cost 150 160 Replacement cost 240 144 Estimated selling experie 60 60 Normal profit 40 40 Instructions F 5190 160 140 60 40 Item Item Item 01 SINO $220 SINO 160 100 72 00140 60 5000 60 40 40 40 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