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	$	210		$	120		$	230
B		250			155			270
C		130			145			250
D		170			140			330
E		120			145			150

Disposal costs consist only of a sales commission equal to 10% of selling price and shipping costs equal to 10% 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?