Martinez Company's ending inventory includes the following items. Market per Product Helmets Bats Shoes Uniforms Units Cost per Unit 24 $ 50 17 78 38 95 42 36 Unit $ 54 72 91 36 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total Inventory Items Units Cost LCM Applied to items Market Cost Market Helmets 24 $ 50 $ 54 Bats 17 78 7 72 Shoes 38 95 91 Uniforms 42 36 36