Can you explain to me why my answers are wrong? I'm confused as to why the per-unit value would be different from the market value.

The inventory of Royal Decking consisted of five products. Information about the December 31, 2021, inventory is as follows: Product Cost $ 42 Per Unit Replacement Cost $ 37 MUA 82 42 72 57 72 Selling Price $ 62 102 82 132 32 102 22 30 Selling costs consist of a sales commission equal to 10% of selling price and shipping costs equal to 5% of cost. The normal profit is 20% 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.) Selling costs consist of a sales commission equal to 10% of selling price and shipping costs equal to 5% of cost. The normal profit is 20% 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 A $ $ $ $ 42 82 42 102 22 37 $ 72 57 721 30 53.70 87.70 71.70 113.70 27.70 41.30 67.30 55.30 87.30 21.30 41.30 72.00 57.00 87.30 27.70 Per Unit Inventory Value $ 41.30 72.00 57.00 X 87.30 27.70