The inventory of Royal Decking consisted of five products. Information about the December 31, 2016, inventory is as follows:

	Per Unit
Product	Cost			Selling Price
A	$	150		$	170
B		200			210
C		150			200
D		110			190
E		70			90

Costs to sell consist only 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

Product	Cost	NRV	Per Unit Inv. Value
A	150
B	200
C	150		150
D	110		110
E	70		70