The inventory of Royal Decking consisted of five products. Information about the December 31, 2021, inventory is as follows: Product Cost $180 220 Per Unit Selling Price $200 TIT E 160 140 240 220 240 90 125 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? Answer is not complete. Per Unit Product Cost NRV Inventory Value A $ 200 $ 162 B 240 194 220 182 D 240 x 202 E 125 x 104