Whispering Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. 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. Estimated selling price Cost Cost to complete Selling costs Item D Item E Item F Item G Item H Item I $ tA $ $ $134 LA 84 34 11 E $123 90 34 20 F $106 90 28 11 Item G $101 90 39 Using the LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2025, for each of the inventory items above. 22 H $123 56 34 11 $101 40 34 22

Whispering Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. 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 LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December 31,2025 , for each of the inventory items above