Oslo Corporation has two products in its ending inventory, each accounted for at the lower of cost or market. A profit margin of 30% on selling price is considered normal for each product. Specific data with respect to each product follows:

	Product #1	Product #2
Historical cost	$7	$13
Replacement cost	6	9
Estimated cost to dispose	4	6
Estimated selling price	14	23

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

$6 and $10.

$9 and $10.

$6 and $9.

$9 and $10.