The inventory of Royal Decking consisted of five products. Information about the December 31, 2018 inventory is as follows Per Unit Selling Price $ 75 115 95 145 45 Product Cost $ 55 95 Replacement Cost $ 50 85 70 85 115 35 Selling costs consist of a sales commission equal to 10% of selling price and shipping costs equal to 5% of cost. The normal gross profit percentage is 30% 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.) Per Unit Product Cost Replacement NRV NRV - NFP MarketInventory cost Value