What unit value should royal decking use

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Question - The inventory of Royal Decking consisted of five products. Information about the December 31, 2016, inventory is as follows:

Per Unit ProductCostSelling Price A$170 $190 B 220  230 C 150  210 D 130  210 E 80  110 

Costs to sell consist only 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 and net realizable value rule to units of inventory?

Reference no: EM131648071

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