6. Lower of cost and net realizable value

The inventory of Royal Decking consisted of five products. Information about the December 31, 2016, inventory is as follows:

	Per Unit
Product	Cost	Selling Price
A	$ 40	$ 60
B	90	100
C	40	80
D	100	130
E	20	30

Costs to sell consist only of a sales commission equal to 10% of selling price and shipping costs equal to 5% of cost.

Required:

What unit value should Royal Decking use for each of its products when applying the lower of cost and net realizable value rule to units of inventory?