Stiles Corporation uses the FIFO cost flow assumption and is in the process of applying the LCNRV rule for each of two products in its ending inventory. A profit margin of 30% on the selling price is considered normal for each product. Specific data for each product are as follows:

	Product A	Product B
Historical cost	$80	$95
Replacement cost	70	99
Estimated cost of disposal	32	26
Estimated selling price	150	120

Required:

What is the correct inventory value for each product?

Product A	per unit
Product B	per unit