Moore Corporation uses the FIFO cost flow method and has numerous units of two products in its ending inventory. Each is accounted for at the lower of cost and net realizable value. A profit margin of 30% on selling price is considered normal for each product. Specific data with respect to each product follows: Product 1 Product 2 Historical cost $17 $ 45 Replacement cost 15 46 Estimated cost to sell 5 26 Estimated selling price 30 100 Required: 1. In pricing its ending inventory using the lower of cost and net realizable value, what unit values should Moore use for products 1 and 2, respectively? 2. Show how your answer would change if Moore is using the LIFO cost flow method