Blossom 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: Historical cost Product #1 Product #2 $27 $53 Replacement cost 14 29 Estimated cost to dispose 24 26 Estimated selling price 54 83 In pricing its ending inventory using the lower-of-cost-or-market, what unit values, rounded to the nearest dollar, should Blossom use for products #1 and #2, respectively?