The inventory of Weck's consisted of five products. Information about the December 31, 2021, inventory is as follows: Per Unit Replacement Product Cost Selling Price Cost A $80 $70 $120 B 160 140 200 80 110 160 D 200 140 260 E 56 60 40 Selling costs consist of a sales commission equal to 20% of selling price and shipping costs equal to 10% of cost. The normal profit is 60% 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