Sheridan Corporation has two products in its ending inventory, each accounted for at the lower of cost or market. A profit margin of 25% on selling price is considered normal for each product. Specific data with respect to each product follows:

	Product #1	Product #2
Historical cost	$22	$43
Replacement cost	14	24
Estimated cost to dispose	19	21
Estimated selling price	44	68

In pricing its ending inventory using the lower-of-cost-or-market, what unit values, rounded to the nearest dollar, should Sheridan use for products #1 and #2, respectively?

a. $24 and $30.

b. $24 and $25.

c. $14 and $24.

d. $14 and $30.