Wildhorse 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 L. Relevant per unit data for these products appear below. Item D E F G H Estimated selling price $143 $131 $113 $107 $131 $107 Cost 89 95 95 95 60 43 Cost to complete 36 36 30 42 36 36 Selling costs 12 21 12 24 12 24 Sock 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. Item D $ Item E $ e 2 Graphics Cards docx * " 80 " #3 W E S x D 54 R PL MacBook Air % 85 ^ 6 " -11 9 & 57 8 T Y U F G H C V B N O 7 P