Peregrine Security has two products in its ending inventory. A profit margin of 30% on selling price is considered normal for each product. Specific data with respect to each product follows:

In pricing its ending inventory using the lower-of-cost-or-market method, what unit values should the company use for Alpha and Bravo respectively?

• A :

  $34.00 and $56.00

• B :

  $30.00 and $46.00

• C :

  $30.00 and $55.00

• D :

  $23.50 and $55.00