Ivanhoe Corporation has two products in its ending inventory, each accounted for at the lower of cost or market. A profit margin of 20% on selling price is considered normal for each product. Specific data with respect to each product follows:

	Product #1	Product #2
Historical cost	$8	$15
Replacement cost	8	10
Estimated cost to dispose	5	7
Estimated selling price	16	26

In pricing its ending inventory using the lower-of-cost-or-market, what unit values, rounded to the nearest dollar, should Ivanhoe use for products #1 and #2, respectively?

$10 and $11.

$10 and $14.

$8 and $14.

$8 and $10.