Martinez Company's ending inventory includes the following items. Product Units Cost per Unit Market per Unit Helmets 22 $ 50 $ 54, Bats 15 78 72, Shoes 36 95 91, Uniforms 40 36 36 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	22	$50	$54
Bats	15	78	72
Shoes	36	95	91
Uniforms	40	36	36
				$0	$0