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View Policies Current Attempt in Progress Waterway 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 L. Relevant per unit data for these products appear below. Item D Item E Item F Item G Item Item Estimated selling price $144 $132 $114 $108 $132 $108 Cost 90 96 96 96 60 43 Cost to complete 36 36 30 42 36 36 Selling costs 12 22 12 24 12 24 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 Item D $ Item $ Item $ Item G $ Item H $ Item $