Whispering 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.

Whispering 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 1. Relevant per unit data for these products appear below Item D Item E Item F Item G $96 86 Item H Item I Estimated selling price Cost Cost to complete Selling costs $128 80 32 $96 39 32 21 $118 $102 86 $118 85 32 19 32 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