Compute the missing amounts in the separate income statements A, B, and C. B C $ 23,600 $ 96,000 32,400 Sales Cost of goods sold Gross profit Expenses Net income 42,400 38,600 13,900 7,200 $ 15,400 $ 23,400 Martinez Company's ending inventory includes the following items. Product Helmets Bats Shoes Uniforms Units Cost per Unit 24 $ 50 17 78 38 95 42 36 Market per Unit $ 54 72 91 36 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total Inventory Items Units LCM Applied to Items Cost Market Cost Market Helmets 24 $ 50 $ 54 Bats 17 78 72 Shoes 38 95 91 Uniforms 42 36 36