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 cost Selling price Selling costs Normal profit margin Product 1 $ 21 19 41 6 6 Product 2 $ 91 86 121 40 Product 3 $ 51 41 60 9 13 31 Required: What unit values should Herman use for each of its products when applying the lower of cost or market (LCM) to ending inventory? Product Cost Replacement cost NRV NRV - NP Per Unit Market Inventory Value 1 2. 3