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. Item D Item E Item F Item G ItemH Item | Estimated selling price $288 $264 $228 $216 $264 $216 Cost 180 192 192 192 120 86 Replacement cost 288 173 168 72 168 72 Estimated selling expense 72 72 72 60 72 72 Normal profit 48 48 48 48 48 48 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. Item D Item E $ Item F $ Item G $ Item H $ Item I $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. Item D $ 180 Item E $ 192 Item F $ 156 Item H $ 120