3 Exercise 5-10 Lower of cost or market LO P2 point Martinez Company's ending inventory includes the following items. Product Units cost per Unit Market per Unit $ 50 $ 54 04:26: 72 Helmets Bate Shoes Uniforms 24 1 38 42 78 95 36 91 36 Book Compute the lower of cost or market for ending inventory applied separately to each product Par Unit Total Hint Inventory Items Units Cost Market Cost Market LCM Applied to Items Helmets 24 S 50 $ 54 Bats 17 78 72 Shoes 38 95 91 Uniforms 42 36 36