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: Cost Replacement cont Selling price Selling costs Normal profit Product $ 34 32 54 4 19 Product 2 $104 99 134 42 44 Product 3. $ 64 54 73 15 26 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? Product Cost Replacement cost NRV NRV - NP Market Per Unit Inventory Value 1 $ 34 $ 32 2 104 99 3 64 54