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 $ 21 $ 91 $ 51 Replacement cost 19 86 41 Selling price 41 121 60 Selling costs 6 40 9 Normal profit 6 31 13 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