Exercise 6-10 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 28 $ 56 21 84 42 101 46 42 Market per Unit $ 60 78 97 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 56 $ 60 28 $ 21 84 78 Helmets Bats Shoes Uniforms 42 101 97 46 42 42 $ $ 0 $ 0