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 C D E Cost $12e 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? Product Cost NRV Per Unit Inventory Value A $ B m DOOD 120 160 80 80 20