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

Costs to sell consist of a sales commission equal to $20\%$ 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

o units of ending inventory?