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 $ 130 $ 150
B 170 190
C 130 170
D 90 120
E 50 70

Costs to sell consist of a sales commission equal to 10% of selling price and shipping costs equal to 10% 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