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	37		$	59			$	55
Bats	30			77				83
Shoes	51			96				100
Uniforms	55			41				41

Compute the lower of cost or market for ending inventory applied separately to each product.