The inventory of Royal Decking consisted of five products. Information about the December 31, 2018, inventory is as follows: points Per Unit Product Cost Selling Price $230 $250 B 270 290 150 270 210 370 130 170 eBook Print References 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? Product Cost NRV Per Unit Inventory Value