Current Attempt in Progress Oriole Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 2022. 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 Hi Item I Estimated selling price 145 133 115 109 133 109 Cost 91 97 97 97 61 44 Cost to complete 36 36 Selling costs 12 22 22 32 30 42 12 24 22 36 36 12 24 Using the LCNRV rule, determine the proper unit value for statement of financial position reporting purposes at December 31, 20 for each of the inventory items above. Item D Item E Item F Item G Using the LCNRV rule, determine the proper unit value for statement of financial position reporting purposes at December 31, 2022, for each of the inventory items above. Item D Item E Item F Item G Item H Item