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Martinez Company\'s ending inventory includes thefollowing items. Compute the lo

ID: 2458193 • Letter: M

Question

Martinez Company's ending inventory includes thefollowing items. Compute the lower of cost or market for endinginventory (a) as a whole and (b) appliedseparately to each product. (Omit the "$" sign in yourresponse.)

Per Unit

LCM applied to

Inventory Items

Units

Cost

Market

Total Cost

Total Market

Products

Whole

Helmets

  22

$47

$51

$

$

$

Bats

15

75

69

Shoes

36

92

88

Uniforms

40

33

33

$

$

$

$

Lower of cost or marketof inventory as a whole

$

Lower of cost or marketof inventory by product

$

Martinez Company's ending inventory includes thefollowing items. Compute the lower of cost or market for endinginventory (a) as a whole and (b) appliedseparately to each product. (Omit the "$" sign in yourresponse.)


Explanation / Answer

Inventory Items

Units

Cost

Market

Total Cost

Total Market

LCM applied to

Products

Whole

Helmets

22

47

51

1034

1122

1034

Bats

15

75

69

1125

1035

1035

Shoes

36

92

88

3312

3168

3168

Uniforms

40

33

33

1320

1320

1320

$5,666

$5,610

$5,522

$5,610

LCM of Inventory as a whole

$5,610

LCM of Inventory by product

$5,522

Inventory Items

Units

Cost

Market

Total Cost

Total Market

LCM applied to

Products

Whole

Helmets

22

47

51

1034

1122

1034

Bats

15

75

69

1125

1035

1035

Shoes

36

92

88

3312

3168

3168

Uniforms

40

33

33

1320

1320

1320

$5,666

$5,610

$5,522

$5,610

LCM of Inventory as a whole

$5,610

(whicever is lesser $5666 or$5610)

LCM of Inventory by product

$5,522

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