Wolfe 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 Estimated selling price $240 $220 Cost 150 160 Replacement cost 240 144 Estimated selling expense 60 60 Normal profit 40 40 E Item F Item G Item H Item I $190 $180 $220 $180 160 160 100 72 140 60 140 60 60 50 60 60 40 40 40 40 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 $ Item E Item F Item G Item H Item I SA $ SA $ $ SA $ +A SA $