The inventory of Royal Decking consisted of five products. Information about the December 31, 2021, inventory is as follows: Product B Cost $.49 89 40 100 29 Per Unit Replacement Cost 544 79 64 79 37 Selling Price 5.69 109 89 139 39 D 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 20% 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.) Replacement cost NRV NRV - NP Market Cost Per Unit Inventory Value Product $ $ $ B 19 89 49 D 24 79 64 79 37 109 E 29