The inventory of Royal Decking consisted of five products. Information about the December 31, 2018, inventory is as follows:

	Per Unit
Product	Cost			Replacement Cost			Selling Price
A	$	44		$	39		$	64
B		84			74			104
C		44			59			84
D		104			74			134
E		24			32			34

Selling costs consist of a sales commission equal to 15% of selling price and shipping costs equal to 5% of cost. The normal gross profit percentage is 30% 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.)

Product	Cost	Replacement cost	NRV	NRV - NP	Market	Per Unit Inventory Value
A	$44	$39			$39.00
B	84	74			$74.00
C	44	59			$59.00
D	104	74			$74.00
E	24	32			$32.00