Marr Corporation Has Two Products in Its Ending Inventory, Each

Marr 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: $\begin{array}{lrr}&\text { Product \#1}&\text { Product \#2 }\\ \hline\text { Historical cost } & \$ 40.00 & \$ 70.00 \\\text { Replacement cost } & 45.00 & 54.00 \\\text { Estimated cost to dispose } & 10.00 & 26.00 \\\text { Estimated selling price } & 80.00 & 130.00\end{array}$ In pricing its ending inventory using the lower-of-cost-or-market, what unit values should Marr use for products #1 and #2, respectively?

A) $40.00 and $65.00.
B) $46.00 and $65.00.
C) $46.00 and $60.00.
D) $45.00 and $54.00.