The Inventory of Royal Decking consisted of five products. Information about the December $31,2021,$ Inventory is as follows:

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?