A Corporation has two products in its ending inventory, each accounted for at the lower of cost or net realizable value. Specific data with respect to each product follows:

Product #1 Product #2

Selling price 60 130

Historical cost 40 70

Cost to sell 10 26

Cost to complete 15 40

In pricing its ending inventory using the lower-of-cost-or-net realizable value, what unit values should Oslo use for products #1 and #2, respectively?

Select one:

a. I dont know

b. 45 and 90

c. 35 and 64.

d. 40 and 70.

e. 50 and 104.