Gulf Company's ending inventory of mobile phones includes the following items. 57 Product Galaxy Huawei Nokia iPhone Units 25 18 39 43 Cost per Unit $ 53 81 98 39 Market per Unit $ 75 94 39 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total Product Units Cost Market Cost Market LCM Applied to Items 25 $ 53 $ 57 Galaxy Huawei Nokia iPhone 81 75 18 39 98 94 43 39 39 $ $ 0