The inventory of Royal Decking consisted of five products. Information about the December 31, 2021, inventory is as follows: Per Unit Cost Replacement Cost Selling Price $51 Product $ 76 $56 96 86 116 56 71 96 116 86 146 36 44 46 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 35% 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.) Per Unit Inventory Value Replacement cost NRV-NP Product Cost NRV Market A C A BCD w