Whispering Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory December 31, 2020, consists of products D,E,F,G,H, and L. Relevant per unit data for these products appear below. Item D Item E Item Item G Item H Item ! Estimated selling price Cost $134 84 30 11 $123 $106 90 90 34 28 20 11 $101 90 39 22 $123 56 34 11 $101 40 34 22 Cost to complete Selling costs Using the LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2020, for eac the inventory items above. Item D $ Item E $ ItemF S Item G $ Item H $ Item 5 e Textbook and Media Whispering Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory December 31, 2020, consists of products D,E,F,G,H, and L. Relevant per unit data for these products appear below. Item D Item E Item Item G Item H Item ! Estimated selling price Cost $134 84 30 11 $123 $106 90 90 34 28 20 11 $101 90 39 22 $123 56 34 11 $101 40 34 22 Cost to complete Selling costs Using the LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2020, for eac the inventory items above. Item D $ Item E $ ItemF S Item G $ Item H $ Item 5 e Textbook and Media