Ripken Company's ending inventory includes the following items.

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

QUESTION: How can I compute the lower of cost or market for ending inventory applied seperately to each products?

PRODUCTS LCM applied to products

HELMETS $

BATS $

SHOES $

UNIFORMS $

TOTAL INVENTORY @ LCM $