Product Helmets Bats Shoes Uniforms Units 32 25 46 50 Inventory Items Helmets Bats Shoes Uniforms Cost per Unit $ 60 114 105 46 Compute the lower of cost or market for ending inventory applied separately to each pro Units 32 25 46 50 Market per Unit $ 64 82 101 46 Per Unit Cost Market 60 $ 64 114 82 105 101 46 46 $ Cost Total Market 0 $ 0 LCM Applied to Items

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