Exercise 9-2 Lower of cost or net realizable value [LO9-1] The inventory of Royal Decking consisted of five products. Information about the December 31 $210 250 C13e 170 120 $230 278 258 330 150 Costs to sell consist of a sales commission equal to 10% of selling price and shipping costs equal to 10% 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 Inventory Value