Riegel Company uses the lower of cost or market method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2011, 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 $120 $110 $95 $90 $110 $90
Cost 75 80 80 80 50 36
Replacement cost 120 72 70 30 70 30
Estimated selling expense 30 30 35 35 30 30
Normal profit 20 20 20 20 20 20

Using the lower-of-cost-or-market rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2011, for each of the inventory items above.

a) Item D $

b) Item E $

c) Item F $

d) Item G $

e) Item H $

f) Item I $