Martinez Company's ending inventory includes the following items. Cost per Market per Product Units Unit Unit Helmets 24 $ 52 $ 56 Bats 17 80 74 Shoes 38 42 97 93 38 38 Uniforms Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total Inventory Items Units Cost Market Cost LCM Applied to Items Market Helmets 24 Bats Shoes Uniforms 782 17 38 285 52 56 80 74 97 93 42 38 38 38 $ 0 $ 0