The inventory of Royal Decking consisted of five products. Information about the December 31, 2016, inventory is as follows: Per Unit Product Cost Selling Price A $ 240 $ 260 B 290 300 C 160 280 D 220 430 E 140 180 Costs to sell consist only of a sales commission equal to 10% of selling price and shipping costs equal to 5% of cost. Required: What unit value should Royal Decking use for each of its products when applying the lower of cost and net realizable value rule to units of inventory?