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

Product	Per Unit
	Cost	Selling Price	Cost	NRV	Per unit value
A	$ 80	$ 100
B	120	160
C	80	120
D	80	110
E	40	50

Costs to sell consist of a sales commission equal to 20% 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?