I only need to know how to do #21. Thanks

20. Krautwortz Corporation has two products in its ending inventory, each accounted for at the lower of cost or market. Specific data with respect to each product at December 31 2006 follows: Historical cost Replacement Cost Estimated cost to complete/ sell Estimated selling price Estimated normal profit Product A $ 62 60 20 120 36 Product B $90 92 65 45 In pricing its ending inventory on December 31, 2006 using the lower of cost or market, what unit values should Krautwortz use for its products? Product A 60 60 62 62 Product B 85 40 85 90