Exercise 5-10 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 32 $ 60 $ 64 25 114 82 46 105 101 50 46 46 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 32 $ 60 $ 64 Helmets Bats Shoes 25 114 82 46 105 101 Uniforms 50 46 46