The inventory of Royal Decking consisted of five products. Information about the December 31, 2018, inventory is as follows:

	Per Unit
Product	Cost			Selling Price
A	$	90		$	110
B		130			150
C		90			130
D		55			85
E		20			30

Costs to sell consist of a sales commission equal to 10% of selling price and shipping costs equal to 10% of cost. Required: What unit value should Royal Decking use for each of its products when applying the lower of cost or net realizable value (LCNRV) rule to units of ending inventory?