The inventory of Royal Decking consisted of five products. Information about ending inventory is as follows: Selling costs consist of a sales commission equal to 15% of selling price and shipping costs equal to 5% of cost. The normal proft is 40% 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? Note: Do not round intermediate calculations. Round final answers to 2 decimal places