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Martinez Company's ending inventory includes the following items. Product Helmets Bats Shoes Uniforms Units Cost per Unit 40 $ 62 33 80 54 99 58 44 Market per Unit $ 58 112 103 44 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 40 $ 62 $ 58 Bats 33 80 112 54 99 103 Shoes Uniforms 58 44 44