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 Selling price Costs to sell Product 1 $26 58 Product 2 $ 96 138 52 Product 3 $56 88 16 88 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? NRV Product 1 Cost $ 26 Per Unit Inventory Value