Waterway 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.

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.