Herman 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 3 Product 1 $ 40 Product 2 $110 $ 7e Cost Replacement cost Selling price Selling costs Normal profit 105 140 Se 32 Required: What unit values should Herman use for each of its products when applying the lower of cost or market (LCM) rule to ending Inventory? Product Cost Replacement NRV NRV - NP Market Per Unit Inventory Value cost