Wolfe Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2020, consists of products D, E, F, G, H, and I. Relevant per-unit data for these products appear below. Item Item Item Item Item Item D E F G H I

Estimated selling price $240 $220 $190 $180 $220 $180

Cost 150 160 160 160 100 72

Replacement cost 240 144 140 60 140 60

Estimated selling expense 60 60 60 50 60 60

Normal profit 40 40 40 40 40 40

Instructions Using the LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2020, for each of the inventory items above.