han 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 $ 32 $ 102 $ 62 selling price 76 156 106 costs to sell 5 64 22 required: what unit values should han use for each of its products when applying the lower of cost or net realizable value (lcnrv) rule to ending inventory?