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 $ $24$ $ $94$ $ $54$

Replacement cost $228944$

Selling price $4412466$

Selling costs $73711$

Normal profit $93416$

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?