Martinez Company's ending inventory includes the following items. Cost per Product Units Unit Market per Unit Helmets 32 $60 $ 64 Bats Shoes 25 114 82 46 105 Uniforms 50 46 101 46 es 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 32 $ 60 $ 64 $ 1,920 + Bats 25 114 82 2,850 Shoes 46 105 101 4,830 Uniforms 50 46 46 2,300 $ 11,900