Company K has two categories of goods: wet and dry. The wet category consists of three items, A, B, and C, with costs of $120, $160, and $60, respectively, and market values of $180, $150, and $50, respectively. The dry category is comprised of two items, X and Y, with costs of $140 and $150, respectively, and market values of $55 and $145, respectively.

Determine LCM by individual units, by categories, and by the inventory as a whole.