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: Product 1 Product 2 Product 3 Cost $ 31 $ 101 $ 61 Replacement cost 29 96 51 Selling price 51 131 65 Selling costs B Normal profit 16 41 23 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? Product Cost Replacement Per Unit NRV NRV minus NP cost Market Inventory Value 31 S 20 43 29 101 96 101 96 3 61 51 56 51