Martinez Company's ending inventory includes the following items. Cost per Market per Product Units Unit Unit Helmets 26 $ 54 $ 58 Bats 19 82 76 Shoes 99 40 95 40 Uniforms 40 44. Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total Inventory Items Units Cost Market Cost Market LCM Applied to Items Helmets 26 $ 54 $ 58 Bats 19 Shoes 40 Uniforms 44 289 82 76 99 95 40 40