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 $ 130 $ 150 B 180 190 C 130 170 D 90 120 E 50 70 Costs to sell consist only 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 and net realizable value rule to units of inventory?