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

	Per Unit
Product	Cost			Selling Price
A	$	200		$	220
B		240			260
C		120			240
D		160			300
E		100			140

Costs to sell consist of a sales commission equal to 10% of selling price and shipping costs equal to 5% 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
B
C
D
E