Martinez Corporation Has Two Products in Its Ending Inventory

Martinez Corporation has two products in its ending inventory. 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 method, what unit values should Martinez use for products A and B, respectively?
A) $17.50 and $55.00
B) $20.00 and $46.00
C) $20.00 and $55.00
D) $28.00 and $56.00