2 The Inventory of Royal Decking consisted of five products. Information about the December 31, 2021, Inventory is as follows 10 Per Unit Product Cost points A $210 Selling Price $230 B 250 270 C 130 250 D 170 330 E 120 150 Costs to sell consist of a sales commission equal to 10% of selling price and shipping costs equal to 10% of cost. 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? Answer is not complete. Per Unit Product Cost NRV Inventory Value A $ 210 $ 184x B 250 216 C 130 200 130 D 170 170 E 120 120 000