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: Product 1= 25; Product 2= 95; Product 3= 55

Selling Price: Product 1= 55; Product 2= 135; Product 3= 85

Costs to sell: Product 1= 5; Product 2= 50; Product 3= 15

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