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 Helmets 25 $ 53 $ 57 Bats Shoes 18 81 75 39 98 94 Uniforms 43 39 39 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total Inventory Items Units LCM Applied Cost Market Cost Market to Items Helmets 25 $ 53 $ 57 Bats 18 81 Shoes 39 98 325 75 94 Uniforms 43 39 39