Oslo 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: Historical cost Replacement cost Estimated cost to dispose Estimated selling price Product #1 Product #2 $30.00 $ 45.00 32.00 40.00 15.00 50.00 23.00 75.00 In pricing its ending inventory using the lower-of-cost-or-market, what unit values should Oslo use for products #1 and #2, respectively?