ces Martinez Company's ending inventory includes the following items. Cost per Market per Product Helmets Units Unit Unit 33 $ 55 $ 51 Bats 26 73 79 Shoes 47 Uniforms 51 92 37 96 37 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total LCM Applied to Inventory Items Units Items Cost Market Cost Market Helmets 33 $ 55 $ 51 Bats 26 73 79 Shoes 47 92 96 Uniforms 51 37 37