Martinez Company's ending inventory includes the following items. Market per Unit $61 Units Cost per Unit $57 Product 29 Helmets 79 85 22 Bats 98 43 102 Shoes Uniforms 43 47 43 Compute the lower of cost or market for ending inventory applied separately to each produc :58:48 Per Unit Total ook LCM Applied to Items Inventory Items Cost Market Units Cost Market Helmets 29 57 61 Bats 22 79 85 Shoes 43 102 98 Uniforms 47 43 43