Tate Street 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 Historical cost $20 $ 36 21 30 Replacement cost Estimated cost to dispose 6 14 40 Estimated selling price 60 Required: for If Tate Street is using the lower-of-cost-or-market method, the ending inventory for product 1 is $ product 2 is $