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	39		$	61			$	57
Bats	32			79				85
Shoes	53			98				102
Uniforms	57			43				43

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