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 1				Product 2				Product 3
Cost	$	23			$	93			$	53
Replacement cost		21				88				43
Selling price		43				123				73
Selling costs		6				34				15
Normal profit margin		8				33				15

Product	Cost	Replacement cost	NRV	NRV - NP	Market	Per Unit Inventory Value
1
2
3

Required: What unit values should Herman use for each of its products when applying the lower of cost or market (LCM) to ending inventory?