Martinez Company's ending inventory includes the following items. Cost per Market per Product Units Unit Unit $ 57 $53 Helmets 35 81 75 28 Bats 98 49 94 Shoes 39 39 Uniforms 53 Compute the lower of cost or market for ending inventory applied separately to each pr Per Unit Total LCM Applied Inventory Items Units Cost Market Cost Market to Items Helmets 35 57 53 Bats 28 75 81 Shoes 49 94 98 Uniforms 53 39 39