E 9-5 Lower of cost or market L09-1 [This is a variation of E 9-2, modified to focus on the lower of cost or market.] The inventory of Royal Decking consisted of five products. Information about ending inventory is as follows: Per Unit Product Cost Replacement Cost Selling Price A $ 40 $35 $ 60 B 80 70 100 C 40 55 80 D 100 70 130 E 20 28 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 30% 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?