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Martinez Company's ending inventory includes the following items. Product Units Cost per Unit Market per Unit Helmets 28 $ 56 $ 60 Bats 21 84

Martinez Company's ending inventory includes the following items.

Product Units Cost per Unit Market per Unit
Helmets 28 $ 56 $ 60
Bats 21 84 78
Shoes 42 101 97
Uniforms 46 42 42

Compute the lower of cost or market for ending inventory applied separately to each product.

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