Whispering 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 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 $134 $123 $106 $101 $123 $101 cost 84 90 90 90 56 40 cost to complete 34 34 28 39 34 34 selling costs 11 20 11 22 11 22 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.