The inventory of Royal Decking consisted of 5 products. Information about the Dec 31, 2018 inventory is as follow:

Product Cost Replacement Cost Selling Cost

A $55 $50 75

B 95 85 115

C 55 70 95

D 115 85 145

E 35 43 45

Selling cost consist of a sales commission equal to 10% of selling price and shipping cost equal to 5% of the cost. The normal gross profit percentage is 30% of selling price.

Required: What unit should Royal Decking use for each of its products when applying the lower cost % market (LCM) rules to unit of ending inventory. They looking for NRV(Ceiling) and NRV-NP, Market and per unit inventory value