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

Martinez Company's ending Inventory Includes the following items. Product Units Cost per Unit Market per Unit Helmets 22 $50 Bats Shoes Uniforms 15 36 95 36 $ 54 72 91 36 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 22 S 54 50 $ 78 Bats 15 72 Shoes 36 95 91 Uniforms 40 36 36 $ 0 $ 0