Exercise 5-10 Lower of cost or market LO P2 Martinez Company's ending inventory includes the following items. 25 18 39 Uniforms 43 s 57 Bats Shoes 81 Compute the lower of cost or market for ending inventory applied separately to each product. Inventory Items Units CostMarket Cost Market LCM Applied to Items 25 18 53 $ 57 75 81 43 39 39 e to search