1. Mom Corporation has two products in its ending inventory, each accounted for at the lower of cost or market. A profi margin of 40% on selling price is considered normal for each product. Specific data with respect to each product follows: Product #1 Product #2 Historical cost $10 $ 18 Replacement cost 11 14 Estimated cost to dispose 3 7 Estimated selling price 20 In pricing its ending inventory using the lower-of-cost-or-market, what unit values, rounded to the nearest dollar, should Mom use for products #2? 33