Herman Company has three products in its ending inventory. Specific per unit data for each of the products are as follows:

	Product 1			Product 2			Product 3
Cost	$	38		$	108		$	68
Replacement cost		36			139			58
Selling price		94			174			124
Disposal costs		11			76			28
Normal profit margin		10			66			30

Required:

What unit values should Herman use for each of its products when applying the LCM rule to ending inventory?