The inventory of Royal Decking consisted of five products. Information about ending inventory is as follows: Per Unit Replacement Product Cost Selling Cost Price A $ 60 $ 55 $ 80 100 90 120 60 75 100 mor 120 90 150 40 48 50 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. Per Unit Replacement NRV minus NP Market Inventory Product Cost NRV cost Value A $ 60 $ 55 90 B 100 C 60 75 120 90 D E 40 48