Exercise 5-10 Lower of cost or market LO P2 Martinez Company's ending inventory includes the following items Units Cost per Unit Market per Unit Product Helmets Bats Shoes Uniforms 39 32 53 57 $ 61 79 98 43 $ 57 85 102 43 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total LCM Applied to Items Cost Market Inventory Items Units CostMarket Helmets Bats Shoes Uniforms 39 61 57 32 53 57 79 98 43 85 102 43