I have most of the answer correct, however, it's telling me part of it is wrong and I have no idea why. Can someone please help me understand why?

The inventory of Royal Decking consisted of five products. Information about the December 31, 2021, inventory is as follows: Product Cost $ 57 97 57 117 37 Per Unit Replacement Cost $ 52 87 72 87 45 Selling Price $ 77 117 97 147 D E 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 40% 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? (Do not round intermediate calculations. Round final answers to 2 decimal places.) Answer is complete but not entirely correct. Product Cost Replacement cost NRV NRV - NP Market Per Unit Inventory Value $ 52.00 87.00 S 57 S 52 S $ 62.60 $ 94.60 31.80 47.80 52.00 87.00 B 97 87 00 57 72 79.60 40.80 72.00 57.00 D 117 87 119.10 60.30 87.00 87.00 37.00 E 37 45 38.10 19.30 45.00