Exercise $5-16($Algo$)$ Lower of cost or market LO P$2$

Martinez Company's ending inventory includes the following items.

$\backslash$table$[[$Product$,$Units,$\backslash$table$[[$Cost per$],[$Unit$]],\backslash$table$[[$Market per$],[$Unit$]]],[$Helmets$,40,$$$62,$$$58$