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 33 $ 55 $ 51 26 73 79 47 92 96 51 37 37 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 33 $ 55 $ 51 26 73 79 Helmets Bats Shoes Uniforms 47 92 96 51 37 37 $ 0 $ 0