18. Oslo Corporation has two products in its ending inventory, each accounted for at the lower of cost or market. 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 $20.00 $ 35.00 Replacement cost 22.50 27.00 Estimated cost to dispose 5.00 13.00 Estimated selling price 40.00 65.00 In pricing its ending inventory using the lower-of-cost-or-market, what unit values should Oslo use for products #1 and #2, respectively? a. $20.00 and $32.50. b. $23.00 and $32.50. c. $23.00 and $30.00. d. $22.50 and $27.00.