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: Cost Replacement cost Selling price Selling costs Normal profit Required: Product 1 $ 33 Product 2 $ 103 Product 3 $ 63 31 98 53 53 133 60 7 18 45 13 43 25 What unit values should Han use for each of its products when applying the lower of cost or market (LCM) rule to ending inventory? Product Cost Replacement cost 1 $ 33 $ 31 2 103 98 3 63 53 Per Unit NRV NRV minus NP Market Inventory Value