Martinez Company's ending inventory includes the following items. Cost per Unit Product Helmets Units Market per Unit 26 $ 54 $ 58 Bats 19 82 76 Shoes 40 44 99 40 95 40 Uniforms Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total Inventory Items Units LCM Applied to Cost Market Cost Market Items Helmets 26 $ 54 $ 58 Bats 19 82 76 Shoes Uniforms 40 99 95 $ 44 40 40 $ 0 $ 0