Compute the lower of cost or market for ending inventory applied separately to each product.

Exercise 6-10 Lower of cost or market LO P2 Martinez Company's ending inventory includes the following items. Product Helmets Bats Shoes Uniforms Units Cost per Unit Market per Unit 41 $ 63 $ 59 34 81 113 55 100 104 59 45 45 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total Inventory Items Units Cost Market Cost Market LCM Applied to Items Helmets 41 $ 59 Bats 113 63 $ 81 100 45 Shoes 55 104 Uniforms 45