Martinez Company's ending inventory includes the following items. ETIT Product Helmets Bats Shoes Uniforms Units Cost per Unit 24 $ 52 17 80 38 97 42 38 Market per Unit $ 56 74 93 38 Compute the lower of cost or market for ending inventory applied separately to each product. 6:56 Per Unit Total k Inventory Items Units Cost Market Cost Market LCM Applied to Items Helmets 24 $ 52 $ 56 Bats 17 80 74 Shoes 38 97 93 Uniforms 42 38 38