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? a. $40.00 and $65.00 b. $46.00 and $65.00 c. $46.00 and $60.00. d. $45.00 and $54.00