Herman Company has three products in its ending inventory. Specific per unit data for each of the products are as follows: Product 1 Product 2 Product 3 Cost $ 21 $ 84 $ 66 Replacement cost 19 79 56 Selling price 32 102 83 Disposal costs 11 31 11 Normal profit margin 8 18 9 -------------------------------------------------------------------------------- Required: What unit values should Herman use for each of its products when preparing its financial statements according to International Financial Reporting Standards? (Omit the "$" sign in your response.) Product NRV Cost Lower of Cost or Market 1 $ $ $ 2 $ $ $ 3 $ $ $