Han Company has three products in its ending inventory. Specific per unit data at the end of the year for each of the products are as follows:

Product $1$ Product $2$ Product $3$

Cost $ $26$ $ $96$ $ $56$

Selling price $5813888$

Costs to sell $65216$

Required:

What unit values should Han use for each of its products when applying the lower of cost or net realizable value $($LCNRV$)$ rule to ending inventory? Product Cost NRV Per unit inventory