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:
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