$\backslash$table$[[$Product$,$Cost,Cost,Price$],[$A$,$$ $55,$$ $50,$$ $75],[$B$,95,85,115],[$D$,55,70,95],[$D$,115,85,145],[,35,43,45]]$

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 $30\%$ 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?

Note: Do not round intermediate calculations. Round final answers to $2$ decimal places.

$\backslash$table$[[$Product$,$Cost,Replacement cost,NRV$,$NRV minus NP$,$Market,Per Unit Inventory$],[$A$,$$ $55,$$ $50,$$$,64\mathrm{.}75,$$$,42\mathrm{.}25,$$$,50\mathrm{.}00,],[$B$,95,85,,98\mathrm{.}75,,64\mathrm{.}25,,85\mathrm{.}00,],[$C$,55,70,,82\mathrm{.}75,,54\mathrm{.}25,,70\mathrm{.}00,],[$D$,115,85,,124\mathrm{.}75,,81\mathrm{.}25,,85\mathrm{.}00,],[$E$,35,43,,38\mathrm{.}75,,25\mathrm{.}25,,,]]$