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:

Product 1 Product 2 Product 3

Cost $ 21 $ 91 $ 51

Selling price 43 123 73

Costs to sell 7 42 11

Required: What unit values should Han use for each of its products when applying the lower of cost or net realizable value (LCNRV) rule to ending inventory?