E 9-4 Lower of cost or market LO9-1 [This is a variation of [E 9-1, modified to focus on the lower of cost or market.] Han Company has three products in its ending inventory. Specific per unit data at the end of the year for each of the products are as follows: Required: What unit values should Han use for each of its products when applying the lower of cost or market (LCM) rule to ending inventory