Hello, I really need help with this one. With explanation if possible. Thanks

Pinkel Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 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 H Item I Estimated selling price 180 165 140 135 165 135 Cost 110 120 120 120 75 54 Cost to complete 45 45 35 50 45 45 Selling costs 15 27 15 30 15 30 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