The inventory of Royal Decking consisted of five products. Information about the December 31, 2021, inventory is as follows: Product B Cost $ 46 86 46 106 26 Per Unit Replacement Cost $ 41 76 61 76 34 Selling Price $ 66 106 86 136 36 D E 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 25% 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 A $ 46 $ 41 76 B 86 46 61 D 106 76 E 26 34