E 9-2 Lower of cost or net realizable value LO9-1 The inventory of Royal Decking consisted of five products. Information about ending inventory is as follows: 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 realizable value (LCNRV) rule to units of ending inventory