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ucts are Herman Company has three products in its ending inventory. Specific per unit data at the end of the year for each as follows: Cost Replacement cost Selling price Selling costs Normal profit Product 1 $31 29 51 B 16 Product 2 $101 96 131 30 41 Product 3 5.61 51 65 9 23 Required: What unit values should Herman use for each of its products when applying the lower of cost or market (LCM) rule to ending Inventory? Replacement cost Product NRV Market Gost Per Unit Inventory Value NRV - NP $ 5 1 2 3 315 101 51 20 s 96 43 101 56 27 60 33 51