Whispering 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 D $134 84 Item E $123 Item F $106 90 28 Item G $101 90 39 Item H $123 56 Item 1 $101 40 Estimated selling price Cost Cost to complete Selling costs 90 34 34 34 34 11 20 11 22 11 22 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. Item D $ Item E $ Item F $ $ $ $ $ $ Item G Item H Item ! $