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 $40.00 $ 70.00

Replacement cost 45.00 54.00

Estimated cost to dispose 10.00 26.00

Estimated selling price 80.00 130.00

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