The ending inventory of the Martinez Company includes the following items.

Product	Units	Cost per unit				Market per Unit
Helmets	30		ps	58			ps	62
bats	23			112				80
Shoes	44			103				99
uniforms	48			44				44

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

		Per unit		Total
inventory items	Units	Cost	Mercado	Cost	Mercado	MCM applied to articles
Helmets	30	$58	$62
bats	23	112	80
Shoes	44	103	99
uniforms	48	44	44