The inventory of Weck's consisted of five products. Information about the December 31, 2021, inventory is as follows: Per Unit Product Cost Replacement Selling Price Cost A $100.00 $87.50 $150.00 B 200.00 175.00 250.00 100.00 137.50 200.00 D 250.00 175.00 325.00 E 50.00 70.00 75.00 Selling costs consist of a sales commission equal to 25% of selling price and shipping costs equal to 12.5% of cost. The normal profit is 30% of selling price. What unit value should Weck's use for each of its products when applying the lower of cost or market (LCM) rule to units of ending inventory