Martinez Company's ending inventory includes the following items. $ 60 Product Helmets Bats Shoes Uniforms Units Cost per Unit Market per Unit 28 $ 56 21 84 78 42 101 97 46 42 42 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 28 $ 56 $ 60 Bats 21 84 78 101 97 Shoes Uniforms 42 46 42 42 $ 0 $ 0