Per Unit Product Cost Replacement Cost Selling Price 42 82 42 102 S 37 62 102 82 132 32 72 57 72 30 Selling costs consist of a sales commission equal to 10% of selling price and shipping costs equal to 5% of cost. The normal gross profit percentage is 20% 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.) Per Unit Replacement cost NRV - NP Market Inventory Product Cost NRV Value $ 42 $ 82 42 102 37 72 57 72 30 $ 72.00