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	$	33			$	103			$	63
Replacement cost		31				98				53
Selling price		53				133				60
Selling costs		7				45				13
Normal profit		18				43				25

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?