The inventory of Royal Decking consisted of five products. Information about the December 31, 2021, inventory is as follows:

	Per Unit
Product	Cost			Selling Price
A	$	140		$	160
B		180			200
C		140			180
D		100			150
E		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?