Exercise 9-4 (Algo) Lower of cost or market (LO9-1] Herman 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: Cost Replacement cost Selling price Selling costs Normal profit Product 1 Product 2 S 21 S 91 19 86 41 121 6 6 31 Product 3 S 51 41 60 9 13 Required: What unit values should Herman use for each of its products when applying the lower of cost or market (LCM) rule to ending inventory