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 I. Relevant per unit data for these products appear below. Estimated selling price Cost Cost to complete Selling costs D $143 89 36 12 E $131 95 36 21 F $113 95 30 12 Item G $107 95 42 24 H $131 60 36 12 I $107 43 36 24 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,

Wildhorse Company uses the LCNRV method, on an individual-item basis, in pricing its imventory 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. 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 Item F Item G Item H |tem |