Ross Electronics has one product in its ending inventory. Per unit data consist of the following: cost, $26; selling price, $36; selling costs, \$4. What unit value should Ross use when applying the lower of cost or net realizable value rule to ending inventory? Ross Electronics has one product in its ending inventory. Per unit data consist of the following: cost, $29; replacement cost, $27; selling price, $39; selling costs, $6. The normal profit is 40% of selling price. What unit value should Ross use when applying the lower of cost or market (LCM) rule to ending inventory