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 $ 40 38 Product 2 $ 110 105 Product 31 $ 70 60 60 140 74 5 25 48 12 50 32 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 $ 40 $ 38 2 110 105 3 70 60 Per Unit NRV NRV minus NP Market Inventory Value On January 1, 2024, the Brunswick Hat Company adopted the dollar-value LIFO retail method. The following data are available for 2024: Beginning inventory Net purchases Net markups Net markdowns Net sales Retail price index, 12/31/2024 Cost $ 80,620 Retail $139,000 125,000 254,000 9,000 13,000 221,000 1.05 Required: Calculate the estimated ending inventory and cost of goods sold for 2024 using the information provided. Note: Do not round intermediate calculations. Ending inventory at retail Ending inventory at cost Cost of goods sold