Cost per Market per Unit $ 62 Product Units Helmets 40 Bats 33 Shoes 54 Uniforms 58 80 99 44 Unit $ 58 112 103 44 Compute the lower of cost or market for ending inventory applied separately to each product. A Per Unit Total Inventory LCM Units Items Cost Market Cost Market Applied to Items Helmets 40 $ 62 58 $ 2,480 $ 2,600 $ 2,480 Bats 33 80 112 2,640 2,832 Shoes 54 99 103 5,346 5,548 Uniforms 58 44 2,552 2,640 $13,018 $13,620 S 13,500 Red text indicates no response was expected in a cell or a formula-based calculation is incorrecti no points deducted. 2,832 % 5,548 2,640 44