Smashing Pumpkins Co. uses the LCM method, on an individual-item basis, in pricing its inventory items. The inventory at Dec. 31, 2014, costs of products D, E, F, and G. Relevant per-unit data for these products appear below: D E F G Estimated Selling Price $120 $110 $95 $90 Cost 75 80 80 80 Replacement Cost 120 72 70 30 Estimated Selling Expense 30 30 30 25 Normal Profit 20 20 20 20 Instructions: Using the LCM rule, determine the proper unit value for balance sheet reporting purposes at Dec. 31, 2104, for each of the inventory items. g