Sunland Corporation has two products in its ending inventory, each accounted for at the lower of cost or market. A profit margin of 20% on selling price is considered normal for each product. Specific data with respect to each product follows:

	Product #1	Product #2
Historical cost	$12	$23
Replacement cost	10	14
Estimated cost to dispose	9	11
Estimated selling price	24	38

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

$10 and $14.

$10 and $19.

$14 and $19.

$14 and $15.