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

$\backslash$table$[[,$Per Unit$],[$Product$,$Cost,Selling Price,$],[$A$,$$$140,$$$160,],[$B$,180,260,],[$C$,140,180,],[$D$,160,150,],[$E$,60,80,]]$

Costs to sell consist of a sales commission equal to $10\%$ 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?

$\backslash$table$[[$Product$,$Cost,NRV$,\backslash$table$[[$Per Unit$],[$Inventory$],[$Value$]]],[$A$,,,],[$B$,,,],[$C$,,,],[$D$,,,],[$E$,,,]]$