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= 55Selling Price: Product 1= 55; Product 2= 135; Product 3= 85Costs to sell: Product 1= 5; Product 2= 50; Product 3= 15What unit values should Han use for each of its products when applying the lower cost or bet realizable value (LCNRV) rule to ending inventory?

\begin{tabular}{|c|c|c|c|c|c|} \hline Product & \multicolumn{2}{|c|}{ Cost } & \multicolumn{2}{|c|}{ NRV } & \begin{tabular}{l} Per Unit Inventory \\ Value \end{tabular} \\ \hline 1 & $ & 25 & $ & 50 & \\ \hline 2 & & 95 & & 85 & \\ \hline 3 & & 55 & & 70 & \\ \hline \end{tabular}