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

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?

Note: Do not round intermediate calculations. Round final answers to $2$ decimal places.