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

Selling costs consist of a sales commission equal to $10\%$ 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 Intermedlate calculations. Round final answers to $2$ decimal places.$)$