Martinez Company's ending inventory includes the following items. Cost per Unit Market per Product Helmets Units Unit 25 $ 53 $ 57 Bats 18 81 75 Shoes 39 Uniforms 43 98 39 94 39 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Inventory Items Units Cost Market Cost Helmets 25 $ 53 $ 57 Bats 18 81 75 Shoes 39 98 94 Uniforms 43 39 39 Total LCM Applied to Market Items