he inventory of Royal Decking consisted of five products. Information about ending inventory is as follows:

Product Per Unit

Cost Replacement Cost Selling Price

A $

$54$

$$$

$49$

$$$

$74$

B

$94$

$84$

$114$

C

$54$

$69$

$94$

D

$114$

$84$

$144$

E

$34$

$42$

$44$

Selling costs consist of a sales commission equal to

$15$

$\%$

$$of selling price and shipping costs equal to

$5$

$\%$

$$of cost

$.$

$$The normal profit is

$35$

$\%$

$$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?