Exercise 5-10 Lower of cost or market LO P2 Martinez Company's ending inventory includes the following items. Product Units Cost per Unit Market per Unit $ 60 78 97 42 $ 56 Helmets Bats Shoes 28 21 42 Uniforms46 84 101 42 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total LCM Applied to Items Market Inventory Items UnitsCost Market Cost Helmets Bats Shoes Uniforms 28 $ 56 21 42 46 84 101 42 60 78 97 42 0