The inventory of Royal Decking consisted of five products. Information about the December 31, 2018, inventory is as follows:

Per Unit Product Cost Selling Price A $ 160 $ 180 B 200 220 C 110 200 D 120 200 E 80 100

Costs to sell consist of a sales commission equal to 10% of selling price and shipping costs equal to 10% 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?