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 Cost per Unit Market per Unit 36 $ 58 $ 54 29 76 82 50 95 99 54 40 40 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total Cost Units Cost Market Inventory Items Market LCM Applied to Items Helmets 36 58 $ 54 29 Bats 82 76 95 50 Shoes 99 54 Uniforms 40 40 $ 0 $