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 24 $ 52 17 80 38 97 42 38 Market per Unit $ 56 74 93 38 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 Helmets 24 $ 52 $ 56 Bats 17 80 74 Shoes 38 97 93 Uniforms 42 38 38 $ 0 $ 0