Riegel Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2015, consists of products D, E, F, G, H, and I. Relevant perunit data for these products appear below.

Instructions Using the LCNRV rule, determine the proper unit value for statement of financial position reporting purposes at December 31, 2015, for each of the inventory items above.

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Item Item Item Item Item D E F G H Estimated selling price 120 110 95 90 110 Cost Cost to complete Selling costs 7770 75 80 80 80 30 30 25 35 z Item 90 36 30 10 18 10 20 10 20