Martinez Company's ending inventory includes the following items. Cost per Units 31 Product Helmets Bats Shoes Uniforms $ 59 113 104 45 Market per Unit 63 81 100 45 49 Compute the lower of cost or market for ending inventory applied separately to each product. Por Unit Cost Market Total Cost Market Inventory Items Units LCM Applied to Items Helmets Bats Shoes Uniforms 31 $ 24 45 49 49 59 113 104 45 $ 63 81 100 45 $ 0 $ 0