aber 31, 2021, inventory The inventory of Royal Decking consisted of five products. Information about the December 31, 2021 is as follows: E 9-2 Lower of cost or net realizable value L09-1 Per Unit Selling Price Product $ 60 100 80 130 30 mo o 100 20 Costs to sell consist 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 or net realiz able value (LCNRV) rule to units of ending inventory