The inventory of Royal Decking consisted of five products. Information about the December 31, 2021, inventory is as follows: Product B C D E Cost $ 47 87 47 107 27 Per Unit Replacement Cost $ 42 77 62 77 35 Selling Price $ 67 107 87 137 37 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 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? (Do not round intermediate calculations. Round final answers to 2 decimal places.) Product Cost Replacement cost NRV NRV - NP Market Per Unit Inventory Value $ 47 $ 42 87 77 47 62 no 000 107 77 27 35