Exercise 5-10 Lower of cost or market LO P2 Martinez Company's ending inventory includes the following items. Product Helmets Bats Shoes Uniforms Units 39 32 53 57 Cost per Unit 61 79 98 Market per Unit $ 57 85 102 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total Market LCM Applied Inventory Items Units Cost Market Cost Helmets Bats Shoes Uniforms to Items 32 53 57 39 $61 S 57 79 98 43 85 102 43