The inventory of Royal Decking consisted of five products. Information about the December 31, 2021, inventory is as follows: Product Cost $ 58 98 58 118 38 Per Unit Replacement Cost $ 53 88 73 Selling Price $ 78 118 98 148 48 Selling costs consist of a sales commission equal to 15% of selling price and shipping costs equal to 5% of cost. The normal profit is 40% 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.) Answer is complete but not entirely correct. Product Cost Replacement NRV NRV - NP cost $ $ $ 58S 98 58 118 38 53 88 73 88 46 63.40 95.40 80.40 119.90 38.90 32.20 48.20 41.20 60.70 19.70 Per Unit Market Inventory Value $ 32.20 $ $ 32.20 X 48.20 X 48.20 X 41.20 X 41.20 X 60.70 X 60.70 X 19.70 X 19.70 X