Harrison Company has the following items in its December 31, 2014 ending inventory.

Product Line	Quantity on Hand	Unit Cost When Acquired (FIFO)	Market Value at Year End
Battery Operated Tools	100	$80	$100
Corded Electric Tools	100	90	75
Hand Tools	200	50	45

Applying the lower-of-cost-or-market (LCM) method, provide the following information: What is the proper per unit amount for valuing battery operated tools? What is the proper per unit amount for valuing corded electric tools? What is the proper per unit amount for valuing hand tools? What is the proper aggregate amount for valuing ending inventory?