The inventory of Royal Decking consisted of five products. Information about ending inventory is as follows:

Product Per Unit

Cost Selling Price

A $ $240$ $ $260$

B $280300$

C $160280$

D $220430$

E $140180$

Costs to sell consist 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 or net realizable value $($LCNRV$)$ rule to units of ending inventory?