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	$40	$110	$70
Selling price	100	180	130
Costs to sell	6	80	30

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

Product	Cost	NRV	Per Unit Inventory Value
1
2
3