Windsor Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2017, 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 I
Estimated selling price		$132			$121			$105			$99			$121			$99
Cost		83			88			88			88			55			40
Cost to complete		33			33			28			39			33			33
Selling costs		11			20			11			22			11			22

Using the LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2017, for each of the inventory items above.

Item D
Item E
Item F
Item G
Item H
Item I