The inventory of Royal Decking consisted of five products. Information about the December 31, 2018, inventory is as follows:

Costs to sell consist of a sales commission equal to 10% of selling price and shipping costs equal to 5% 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 to units of ending inventory?

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Per Unit Cost Selling Price Product $ 40 80 40 100 20 $ 60 100 80 130 30