What unit values should Hernan use for each of its product when applying the lower of cost or market (LCM) rule to ending inventory?

Herman Company has three products in its ending inventory. Specific per unit data at the e as follows: Product 1 Product 2 Product 3 Cost $ 31 $101 $ 61 Replacement cost 29 96 51 Selling price 51 131 65 Selling costs 8 30 Normal profit 16 41 23 Required: What unit values should Herman use for each of its products when applying the lower of cos inventory? Replacement Per Unit Product Cost cost NRV NRV NP Market Inventory Value 1 $ 31 $ 29 NO 101 96 61 51