[This is a variation of E 9-12, modified to focus on the lower of cost or market.] Herman 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: Product1 Product 2 Product 3 Cost Replacement cost Selling price Selling costs Normal profit margin $%20 18 40 $ 90 85 120 40 30 $50 40 70 10 12 Required: What unit values should Herman use for each of its products when applying the lower of cost or market (LCM) rule to ending inventory