ABC Corporation has two products in its ending inventory, each accounted for at the lower of cost or market. A profit margin of 30% on selling price is considered normal for each product. Specific data with respect to each product follows: Product #1 Product #2 Historical cost $8 $ 20 Replacement cost 9 30 Estimated cost to dispose 3 7 Estimated selling price 18 35 Assume Oslo uses LIFO to compute inventory cost. In pricing its ending inventory using the lower-of-cost-or-market, what unit values, rounded to the nearest dollar, should Oslo use for products #1 and #2, respectively? $8 and $20. $9 and $20. $8 and $30. $15 and $28.