Exercise 6-10 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 41 $ 63 $ 59 Bats 34 81 113 Shoes 100 104 Uniforms 45 45 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 CCM Applied to Items Helmets Bats 41 $ 34 55 59 63 $ 81 100 45 59 1137 104 45 Shoes Uniforms