Question 20 Oslo Corporation has two products in its ending inventory, each accounted for at the lower of cost or niet realizable value. Specific data with respect to each product follows: Product #1 Product #2 $130 $60 Estimated Selling Price 70 40 Cost 26 10 Estimated Cost to sell 40 15 Estimated Cost to Complete In pricing its ending inventory using the lower-of-cost-or-net realizable value, what unit values should Oslo use for products = 1 and 2, respectively? A S40 and $70 B. 564 and $35 OC. $104 and $50 D.$35 and $64