Martinez Company's ending inventory includes the following items.

Product	Units	Cost per Unit				Market per Unit
Helmets	31		$	59			$	63
Bats	24			113				81
Shoes	45			104				100
Uniforms	49			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	LCM Applied to Items
Helmets	31	$59	$63	$1,829
Bats	24	113	81		1,944
Shoes	45	104	100		4,500
Uniforms	49	45	45	2,205
				$4,034	$6,444