Bonita company uses the lcnrv method, on an individual-item basis, in pricing its inventory items. the inventory at december 31, 2017, 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 $130 $119 $103 $97 $119 $97 cost 81 86 86 86 54 39 cost to complete 32 32 27 38 32 32 selling costs 11 19 11 22 11 22 using the lcnrv rule, determine the proper unit value for balance sheet reporting purposes at december 31, 2017, for each of the inventory items above.