Crane 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	$17	$33
Replacement cost	10	19
Estimated cost to dispose	14	16
Estimated selling price	34	53

In pricing its ending inventory using the lower-of-cost-or-market, what unit values, rounded to the nearest dollar, should Crane use for products #1 and #2, respectively?

$10 and $21.

$19 and $21.

$19 and $20.

$10 and $19.