Pharoah 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 $21 $41 11 23 Replacement cost Estimated cost to dispose 18 20 20 42 65 Estimated selling price In pricing its ending inventory using the lower-of-cost-or-market, what unit values, rounded to the nearest dollar, should Pharoah use for products #1 and #2, respectively? $23 and $26. $11 and $23. $23 and $24. $11 and $26.