The inventory of Royal Decking consisted of five products. Information about the December 31, 2018, inventory is as follows Per Unit Selling Price $ 76 116 96 146 Product Cost Replacement Cost S 56 96 $ 51 71 116 36 Selling costs consist of a sales commission equal to 10% of selling price and shipping costs equal to 5% of cost. The normal gross profit percentage 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 Replacement cost Product Cost NRV NRV - NP MarketInventory Value