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Martinez Company's ending inventory includes the following items. Product Units Cost per Unit Market per Unit Helmets 26 $ 54 $ 58 Bats 19 82

Martinez Company's ending inventory includes the following items.

Product Units Cost per Unit Market per Unit
Helmets 26 $ 54 $ 58
Bats 19 82 76
Shoes 40 99 95
Uniforms 44 40 40

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

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