The inventory of Weck's consisted of five products Information about the December 31, 2021, inventory is as follows: Product Cost Selling Price B D E $100.00 200.00 100.00 250.00 50.00 Per Unit Replacement Cost $87.50 175 00 137 50 175.00 70 00 $150.00 250.00 200.00 325.00 75.00 Selling costs consist of a sales commission equal to 25% of selling price and shipping costs equalo 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 costor market (LCM) rule to units of ending inventory