Hirome Corporation has two products in its ending inventory, each accounted for at the lower of cost or net realizable value. Specific data with respect to each product follows: Product #1 60 Product #2 130 Selling price Historical cost 40 70 Cost to sell 10 26 Cost to complete 15 40 In pricing its ending inventory using the lower-of-cost-or-net realizable value, what unit values should Hirome use for #2?