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	$	39			$	109			$	69
Replacement cost		37				104				59
Selling price		59				139				63
Selling costs		8				34				12
Normal profit		24				49				31

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?