Question 13 Cullumber 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 $29 $57 Historical cost 15 31 Replacement cost 26 28 Estimated cost to dispose Estimated selling price 58 89 In pricing its ending inventory using the lower-of-cost-or-market, what unit values, rounded to the nearest dollar, should Cullumber use for products #1 and #2, respectively? O $15 and $ 34 $ 31 and $34. O $15 and $31. $ 31 and $ 32