The inventory of Royal Decking consisted of five products. Information about ending inventory is as follows:

Product Per Unit

Cost Selling Price

A $ $60$ $ $80$

B $100120$

C $60100$

D $6090$

E $2030$

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?