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Martinez Companys ending inventory includes the following items. Product Helmets Bats Shoes Uniforms Units Cost per Unit 40Per Unit Total Market Inventory Items Units Cost Market Cost LCM Applied to Items Helmets Bats Shoes 40 $ 33 54 58 62 $ 80 99

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o Total Market Lemapplied to otents Inventory Cost Units Cost Market Items 2370 (m) Helmets - 40 $62 $58 112 Bats 2480 2320 (

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