The inventory of Royal Decking consisted of five products. Information about the December 31, 2021, inventory is as follows: Product B C D E Cost $180 220 160 140 99 Per Unit Selling Price $200 240 220 240 125 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? Product Cost NRV Per Unit Inventory Value S 162 $ 180 $ A B 162 220 160 140 D E 90 104 104 The inventory of Royal Decking consisted of five products. Information about the December 31, 2021, inventory is as follows: Product A B C D E Cost $ 44 84 Per Unit Replacement Cost $ 39 74 59 74 32 Selling Price $ 64 184 84 134 34 104 24 Selling costs consist of a sales commission equal to 15% of selling price and shipping costs equal to 5% of cost. The normal profit 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.) Product Cost Replacement cost NRV NRV - NP Market Per Unit Inventory Value A $ 44 s B 84 44 39 74 59 74 32 D 104 24 E