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 Product 1 $ 30 Product 2 $ 100 Product 3 $ 60 28 95 50 50 130 60 7 15 45 12 40 22 Normal profit Required: What unit values should Han use for each of its products when applying the lower of cost or market (LCM) rule to ending inventory? Replacement cost Product Cost 1 $ 30 $ 2 3 100 60 Per Unit NRV NRV minus NP Market Inventory Value 28 95 50