Per Unit Product Cost Replacement Cost Selling Price $ 36 71 56 71 29 $ 41 81 4 1 101 21 S 61 101 81 131 31 Selling costs consist of a sales commission equal to 15% of selling price and shipping costs equal to 5% of cost. The normal gross profit percentage is 30% of selling price Requirec 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.) Per Unit Replacement cost NRV NRV - NP Market Inventory ProductCost Value