Martinez Company's ending inventory includes the following items. Market per Cost per Unit Product Helmets Units Unit 37 $ 59 $ 55 Bats 30 77 83 Shoes Uniforms 51 55 100 41 96 41 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total LCM Applied to Inventory Items Units Cost Market Cost Items Market Helmets Bats Shoes Uniforms 5858 37 $ 59 $ 55 30 77 51 98 100 88 83 41 41 $ 0 $ 0