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 $130 170 130 90 50 Per Unit Selling Price $150 190 170 120 70 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 A $ 130 B 170 C 130 D 90 E 50