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 L. Relevant per unit data for these products spear below Item D $134 Estimated selling price Cost Cost to complete Selling costs $101 Item E $123 90 34 20 Item $106 90 28 11 Item $101 90 39 22 Item $123 56 11 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 S Item G $ Item $ Item $