5 eBook Hint Print ferences Martinez Company s ending inventory includes the following items Product Helmets Bats Shoes Uniforms Units 25 18 39 43 Cost per Market per Unit 57 Helmets Bats Shoes Uniforms Inventory Items Units Compute the lower of cost or market for ending inventory applied separately to each product Unit 53 81 98 39 25 18 39 43 Per Unit Cost 75 94 39 Market 53 81 98 39 57 75 94 2 39 Cost Total Market LCM Applied to Items