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 margin		12				37				19

Required: What unit values should Herman use for each of its products when applying the lower of cost or market (LCM) to ending inventory?

I am having a hard time figuring out the market value and Per Unit Inventory Value for product 3. I have tried 64, 45 and 19.

Product Cost Replacement cost NRV NRV - NP Market Per Unit Inventory Value $ 27 1 $ 27 $ 25 $ 41 $ 29 $ 29 2 97 92 81 44 81 81 3 57 47 64 45