Exercise 5-10 Lower of cost or market LO P2 Martinez Company's ending inventory includes the following items. Cost per Market per Product Units Unit Unit Helmets 32 $ 60 $ 64 Bats 25 114 82 Shoes 46 Uniforms 50 105 Compute the lower of cost or market for ending inventory applied separately to each product. Items Helmets Bats Shoes Uniforms Per Unit T otal LCM Units Cost Market Cost Market Applied to Items 32 $ 60 $ 641 25 11482 46 105 50 46 46