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

Product Per Unit

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

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 $25\%$ 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?

Note: Do not round intermediate calculations. Round final answers to $2$ decimal places.Selling Price

A $ $59$ $ $54$ $ $79$

B $9989119$

C $597499$

D $11989149$

E $394749$

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 $25\%$ 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?

Note: Do not round intermediate calculations. Round final answers to $2$ decimal places.