Exercise 5-10 Lower of cost or market LO P2 Martinez Company's ending inventory includes the following items. Product Units Cost per Unit Helmets 27 Bats Shoes Uniforms 45 Market per Unit S 55 83 100 41 $59 20 41 96 41 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total LCM Applied Inventory Items Units CostMarketCost Market Helmets Bats Shoes Uniforms to Items 20 41 45 27 S 55$ 59$1,485 $ 1,593 1,540 3,936 1,845 $ 9,090$ 8,914 83 100 41 1,660 4.100 1,845 96 41