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	$	38			$	108			$	68
Selling price		94				174				124
Costs to sell		11				76				28

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? Product - cost - NRC- Per Unit Inventory Value.