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 $ 21 $ 91 $ 51 Replacement cost 19 86 41 Selling price 121 Selling costs 9 Normal profit 31 13 60 41 6 40 w 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? NRV NRV - NP Market Per Unit Inventory Value Product Cost Replacement cost 1 $ 21 S 19 $ 2 91 86 3 51 41 21 51