The inventory of Royal Decking consisted of five products. Information about the December 31, 2013, inventory is as follows:

	Per Unit
Product	Cost			Replacement Cost			Selling Price
A	$	60		$	45		$	80
B		100			80			120
C		60			75			100
D		60			30			90
E		20			28			30

Disposal costs consist only of a sales commission equal to 10% of selling price and shipping costs equal to 5% of cost. The normal gross profit percentage is 40% of selling price.

Required:

What unit value should Royal Decking use for each of its products when applying the LCM rule to units of inventory?

Ceiling Floor Per Unit Inventory Value Designated Product RC NRV NRV-NP Market Value Cost