Martinez Company's ending inventory includes the following items.

Product	Units	Cost per Unit				Market per Unit
Helmets	39		$	61			$	57
Bats	32			79				85
Shoes	53			98				102
Uniforms	57			43				43

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	39	$61	$57
Bats	32	79	85
Shoes	53	98	102
Uniforms	57	43	43
				$0	$0