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Martinez Company's ending inventory includes the following items. Product Units Cost per Unit Market per Unit Helmets 42 $ 64 $ 60 Bats 35 82

Martinez Company's ending inventory includes the following items. Product Units Cost per Unit Market per Unit Helmets 42 $ 64 $ 60 Bats 35 82 114 Shoes 56 Uniforms 60 101 46 105 46 Compute the lower of cost or market for ending inventory applied separately to each product. Total Per Unit Inventory Items Units Cost Market Cost Helmets Bats 42 $ 64 $ 60 35 82 114 Shoes Uniforms 56 669 101 105 60 46 46 46 EA LCM Applied to Items Market 0 0

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