The inventory of Weck's consisted of five products. Information about the December 31, 2021, inventory is as follows: Product Cost Selling Price Per Unit Replacement Cost $70 140 110 A B D E $80 160 80 200 40 $120 200 160 260 60 140 56 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