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	$	27			$	97			$	57
Replacement cost		25				92				47
Selling price		47				127				76
Selling costs		6				46				12
Normal profit		12				37				19

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?