Martinez Company's ending inventory includes the following items. Cost per Market per Product Units Unit Unit Helmets Bats 31 $ 59 $ 63 24 113 81 Shoes 45 49 104 45 100 45 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 31 $ 59 $ 63 Bats 24 13 113 81 Shoes 45. 104 100 Uniforms 49 45 45