Inventory Write-Down Stiles Corporation uses the FIFO cost flow assumption and is in the process of applying the LCNRV rule for each of two products in its ending inventory. A profit margin of 30% on the selling price is considered normal for each product. Specific data for each product are as follows: Product A Product B Historical cost $81 $95 70 99 Replacement cost Estimated cost of disposal Estimated selling price 31 27 150 120 Required: What is the correct inventory value for each product? Product A per unit Product B per unit