The inventory of royal decking consisted of five products. information about the december 31, 2018, inventory is as follows: per unitproduct cost selling pricea $ 40 $ 60b 80 100c 40 80d 100 130e 20 30costs 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?