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 38 $ 60 $ 56 Bats 78 Shoes Uniforms 31 52 56 97 42 84 101 42 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 Helmets 38 $ 60 $ 56 Bats 31 78 84 52 97 Shoes Uniforms 101 42 56 42 $ 0 $ 0