Schuster Inc. has two products in its ending inventory, each accounted for at the lower of cost or market. A profit margin of 30% of selling price is considered normal for each product. Specific data with respect to each product follows:

	Product #1	Product #2
Historical Cost	$60	$105
Replacement Cost	67.50	81
Estimated Cost of Disposal	15	39
Estimated Selling Price	120	195

In pricing its ending inventory using the lower-of-cost-or-market , what unit values should Schuster use for Products #1 and #2 respectively?

Product #1

Product #2