The inventory of royal decking consisted of five products. information about the december 31, 2018 inventory is as follows per unit selling price $ 75 115 95 145 45 product cost $ 55 95 replacement cost $ 50 85 70 85 115 35 selling costs consist of a sales commission equal to 10% of selling price and shipping costs equal to 5% of cost. the normal gross profit percentage 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? (do not round intermediate calculations. round final answers to 2 decimal places.) per unit product cost replacement nrv nrv - nfp marketinventory cost value

Variable rate cd’s = $90 treasury bills = $150 discount loans = $20 treasury notes = $100 fixed rate cds = $160 money market deposit accts. = $140 savings deposits = $90 fed funds borrowing = $40 variable rate mortgage loans $140 demand deposits = $40 primary reserves = $50 fixed rate loans = $210 fed funds lending = $50 equity capital = $120 a. develop a balance sheet from the above data. be sure to divide your balance sheet into rate-sensitive assets and liabilities as we did in class and in the examples. b. perform a standard gap analysis and a duration analysis using the above data if you have a 1.15% decrease in interest rates and an average duration of assets of 5.4 years and an average duration of liabilities of 3.8 years. c. indicate if this bank will remain solvent after the valuation changes. if so, indicate the new level of equity capital after the valuation changes. if not, indicate the amount of the shortage in equity capital.