The inventory of Royal Decking consisted of five products. Information about the December 31, 2021, inventory is as follows:

	Per Unit
Product	Cost			Replacement Cost			Selling Price
A	$	51		$	46		$	71
B		91			81			111
C		51			66			91
D		111			81			141
E		31			39			41

Selling costs consist of a sales commission equal to 10% of selling price and shipping costs equal to 5% of cost. The normal profit is 35% 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.)

The inventory of Royal Decking consisted of five products. Information about the December 31, 2021, inventory is as follows: Product Cost $ 51 Per Unit Replacement Cost $ 46 Selling Price $ 71 111 91 81 91 51 111 141 41 31 Selling costs consist of a sales commission equal to 10% of selling price and shipping costs equal to 5% of cost. The normal profit is 35% 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.) Product Cost Replacement cost NRV NRV - NP Market Per Unit Inventory Value D D