Martinez Company's ending inventory includes the following items. Cost per Market per Product Units Unit Unit Helmets 24 $ 50 $ 54 Bats 17 78 72 Shoes 91 36 Uniforms 38 42 95 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 Bats Shoes Uniforms 42 36 46 24 $ 50 $ 54 17 78 72 88 95 91 66 36