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

By United

Product Cost Selling Price

A $ 140 $ 160

B 180 200

C 140 180

D 100 150

And 60 80

Costs to sell consist of a sales commission equal to 10% of selling price and shipping costs equal to 5% of cost.

Required: What unit value should Royal Decking use for each of its products when applying the lower of cost or net realizable value (LCNRV) rule to units of ending inventory?