i only need help with colume 4 (NTV - NP). thank you.

The inventory of Royal Decking consisted of five products. Information about the December 31, 2021, inventory is as follows: Product Cost $ 52 Per Unit Replacement Cost $ 47 Selling Price $ 72 112 92 82 52 112 82 40 142 42 J2 Selling costs consist of a sales commission equal to 10% of selling price and shipping costs equal to 5% of cost. The normal profit is 40% of selling price. Required: What unit value should Royal Decking use for each of its products when applying the lower of cost or market (LCM) rule to units of ending inventory? (Do not round intermediate calculations. Round final answers to 2 decimal places.) Product Cost Replacement cost NRV NRV - NP Market Per Unit Inventory Value $ 47.00 33.40 51 40 82 00 62.20 96 207 80 201 122 20 36 20 43.40 88 98 65 40 19.40 3620