Martinez Company's ending inventory includes the following items. Cost per Market per Product Units Unit Unit Helmets 34 $ 56 $ 52 Bats 27 74 80 Shoes 48 97 52 38 Uniforms 93 38 Compute the lower of cost or market for ending inventory applied separately to each Per Unit Total Inventory Items Units LCM Applied to Items Cost Market Cost Market Helmets 34 $ 56 $ 52 Bats 27 74 80 Shoes 48 93 97 Uniforms 52 38 38