Exercise 5-10 Lower of cost or market LO P2 Martinez Company's ending inventory includes the following items. Product Helmets Bats Units Cost per Unit 23 $ 51 16 79 37 96 41 37 Market per Unit $ 55 73 92 37 Shoes Uniforms 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 Bats 23 $ 16 37 51 79 96 37 55 73 92 Shoes Uniforms 41 37