please complete.

Herman Company has three products in its ending inventory. Specic per unit data at the end ofthe year for each of the products are as follows: Product 1 Product 2 Product 3 Cost $ 38 $108 5 68 Replacement cost 36 103 58 Selling price 58 138 65 Selling costs 8 37 9 Normal profit 23 48 30 I 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