The inventory of Royal Decking consisted of five products. Information about ending inventory is as follows: Per Unit Replacement Cost Cost Product A $ 49 $ 44 Selling Price $ 69 B 89 79 109 C 49 64 89 D 109 E 29 79 37 139 39 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 20% 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? Note: Do not round intermediate calculations. Round final answers to 2 decimal places. Product Cost Replacement cost NRV NRV minus NP Market Per Unit Inventory Value ABCDE $ 49 $ 44 89 79 49 64 109 79 29 37