Exercise 9-2 (Algo) Lower of cost or net realizable value (LO9-1) The inventory of Royal Decking consisted of five products. Information about the December 31, 2021, Inventory is as follows: Product A B D E CU Cost $120 160 80 80 20 Per Unit Selling Price $140 180 160 120 40 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? $ Answer is complete but not entirely correct. Per Unit Product Cost NRV Inventory Value $ 120 14 X $ 108 B 160 18 16 80 14 16 X 11 D 12 X 80 4X E 4 X 20 OOOO mo Blow