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: Product1 Product 2 Product 3 $32 76 $ 62 106 Cost $102 Selling price Costs to sell 156 64 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? Per Unit Inventory Value Product Cost NRV