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 $240 280 160 220 140 Per Unit Selling Price $260 300 280 430 180 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? Answer is not complete. Product Cost NRV Per Unit Inventory Value $ 240 B C 160 220 D E 140