Herman Company has three products in its ending inventory. Specific per unit data at the end of the year for each of the products are as follows: Product 1 Product 2 Product 3 Cost $ 33 $ 103 $ 63 Replacement cost 31 98 53 Selling price 53 133 60 Selling costs 7 45 13 Normal profit 18 43 25 Required: What unit values should Herman use for each of its products when applying the lower of cost or market (LCM) rule to ending inventory