Exercise 5-16 (Algo) Lower of cost or market LO P2 Martinez Company's ending inventory includes the following items. Cost per Market per Product Helmets Units Unit Unit 36 $ 58 $ 54 Bats 29 76 82 Shoes 50 54 95 40 99 40 Uniforms Compute the lower of cost or market for ending inventory applied separately to each product. Por Unit Total LCM Applied to Inventory Items Units Cost Market Cost Market Items Helmets 36 $ 58 S 54 Bats 29 76 82 Shoes 50 95 99 Uniforms 54 40 40