Moore Corporation has two products in its ending inventory; each is accounted for at the lower of cost or market. A profit margin of 30% on selling price is considered normal for each product. Specific data with respect to each product follows:

Required:
In pricing its ending inventory using the lower of cost or market rule, what unit values should Moore use for products 1 and 2,respectively?

Product Product 2 $17 15 5 30 45 46 26 100 Historical cost Replacement cost Estimated cost to sell Estimated selling price