Exercise 9-2 (Algo) Lower of cost or net realizable value [LO9-1] The inventory of Royal Decking consisted of flve products. Information about the December 31, 2021, 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