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 $ $20$ $ $90$ $ $50$

Selling price $4012070$

Costs to sell $64010$

Required:

What unit values should Herman use for each of its products when applying the lower of cost or net realizable value $($LCNRV$)$ rule to ending inventory?