can you explain how to solve this

Exercise 5-10 Lower of cost or market LO P2 Martinez Company's ending inventory includes the following items. Product Units Cost per Unit Market per Unit Helmets 38 $ 60 $ 56 Bats 31 78 84 Shoes 52 97 101 Uniforms 56 42 42 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 38 $ 60 $ 56 Bats 31 78 84 Shoes 52 97 101 Uniforms 56 42 42 $ 0 0