Wildhorse Company uses the LCM method, on an Individual-item basis, in pricing its inventory Items because it uses LIFO to value its Inventory. 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. Item D Item E Item F Item G Item H Item 1 Estimated selling price $286 $262 $226 $214 $262 $214 Cost 179 190 190 190 119 86 Replacement cost 286 171 167 71 167 71 Estimated selling expense 71 71 71 60 71 71 Normal profit 48 48 48 48 48 48 Using the LCM rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2025, for each of the inventory items above. Item D 215 Item E $ 171 Item F $ 155 Item G $ 106 Item H $ 167 Item I $ 95