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 $ 30 $ 100 $ 60 Selling price 70 150 100 Costs to sell 10 60 20. 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?

For products 1-3, fill out cost, NRV, and Per Unit Inventory Value.