Exer se 9-4 Lower of cost or market [LO9-1 Hem an 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: Product 2 $91 86 121 Product 1 Product 3 $ 21 19 $51 41 Cost Replacement cost Selling price Selling costs Normal profit margin 60 9 41 40 6 31 13 Required: What unit values should Herman use for each of its products when applyving the lower of cost or market (LCM) to ending inventory2 Replacement cost Per Unit Inventory Value NRV ENRV NP Market Product Cost 2 3