Crane Corporation has two products in its ending inventory, each accounted for at the lower of cost or market. A profit margin of 20% on selling price is considered normal for each product Specific data with respect to each product follows: Product #1 Product #2 $28 $55 20 30 Historical cost Replacement cost Estimated cost to dispose Estimated selling price 25 27 56 86 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? O $30 and $31 O $30 and $42 O $20 and $30. O $20 and $42