Herman Company has three products in its ending inventory. Specific per unit data at the end of the year for as follows: Product 3 $ 64 54 73 15 26 oduct 2 $ 34 32 54 $104 Cost Replacement cost Selling price Selling costs Normal profit margin 134 42 19 Required What unit values should Herman use for each of its products when applying the lower of cost or market (LCM) to ending inventory? NRV NRV-NP Market Inventory Product Cost Roplacement cost