please provide answers with steps

Example (6): Olive Distribution Co. has determined its December 31, 2020, inventory at $300,000. Information pertaining to that inventory follows: Selling price $250,000 Cost to sell 10,000 Cost to complete 30,000 Olive's records losses that result from applying the lower-of-cost-or-net realizable value rule. At December 31, 2020, the loss that Olives should recognize is Example (7): XYZ Corporation has two products in its ending inventory, each accounted for at the lower of cost or net realizable value. Specific data with respect to each product follows: Product #1 Product #2 Selling price $70 $100 Historical cost 40 70 Cost to sell 10 20 Cost to complete 10 15 In pricing its ending inventory using the lower-of-cost-or-net realizable value, what unit values should XYZ use for products #1 and #2, respectively