1 Exercise 9-2 (Algo) Lower of cost or net realizable value (LO9-1] The inventory of Royal Decking consisted of five products. Information about the December 31, 2021, inventory is as follows: 1 points Per Unit Selling Price $ 70 110 Product A B C D E Cost $50 90 50 50 10 eBook 90 80 20 Print Costs to sell consist of a sales commission equal to 20% of selling price and shipping costs equal to 10% of cost. References Required: What unit value should Royal Decking use for each of its products when applying the lower of cost or net realizable value (LCNRV) rule to units of ending inventory? Product Cost NRV Per Unit Inventory Value A B C D E