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The inventory of Royal Decking consisted of five products. Information about ending inventory is as follows: 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 25% 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 unfts of ending inventory? Note: Do not round intermediate calculations. Round final answers to 2 decimal places