Sandhill 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 |
$139 |
$128 |
$110 |
$104 |
$128 |
$104 |
| Cost |
87 |
93 |
93 |
93 |
58 |
42 |
| Cost to complete |
35 |
35 |
29 |
41 |
35 |
35 |
| Selling costs |
12 |
21 |
12 |
23 |
12 |
23 |
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.