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 $96 70 99 $81 Historical cost Replacement cost Estimated cost of disposal Estimated selling price 31 25 150 120 Required: What is the correct inventory value for each product? Product A Product B per unit per unit