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: Cost Replacement cost Selling price selling costs Norsal profit Product 1 5 20 10 40 6 5 Product 2 $ 90 85 12e 40 3e Product 3 $ 50 40 7e 1e 12 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 Replace NAV NRV - NP Marlat Per Unit Inventory Value $ 1 2 3 20 5 90 18 85 40 50