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5. (4 points) Affliction Company uses LIFO for inventory costing purposes, and therefore uses the lower-of-cost-or-market method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2014, consists of products D, E, F, and G. Relevant perunit data for these products appear below. Instructions Using the lower-of-cost-or-market rule, determine the proper unit value for balance sheet reporting purposes at December 31,2014 , for each of the inventory items above. 5. (4 points) Affliction Company uses LIFO for inventory costing purposes, and therefore uses the lower-of-cost-or-market method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2014, consists of products D, E, F, and G. Relevant perunit data for these products appear below. Instructions Using the lower-of-cost-or-market rule, determine the proper unit value for balance sheet reporting purposes at December 31,2014 , for each of the inventory items above