The inventory of Royal Decking consisted of five products. Information about ending inventory is as follows:

Product Per Unit

Cost Replacement Cost Selling Price

A $ $54$ $ $49$ $ $74$

B $9484114$

C $546994$

D $11484144$

E $344244$

Selling costs consist of a sales commission equal to $15\%$ 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?