5 The inventory of Royal Decking consisted of five products. Information about the December 31, 2021, Inventory is as follows: Product A B C D E Cost 5 54 94 Per unit Replacement Cost $49 84 69 84 42 Selling Price $ 74 114 94 144 44 020556 114 34 Selling costs consist of a sales commission equal to 15% of selling price and shipping costs equal to 5% of cost. The normal profit is 35% of selling price Required: What unit value should Royal Decking use for each of its products when applying the lower of cost or market (LCM) rule to units of ending Inventory? (Do not round Intermediate calculations. Round final answers to 2 decimal places.) Answer is complete but not entirely correct. Product Cost Replacement cost NRV NRV NP Market Per Unit Inventory Value A Is 54 40 B 94 54 114 B4 60 34 60.00 5 92.00 77.00 117.00 30.00 34,00 3 52.00 x 44,00 87.00 2100 4900 84.00 89.00 84.00 38.00 X 40.00 34.00 5400 8400 34.00 E 34 42