Martinez Company's ending inventory includes the following items: Product Helmets Bats Units Cost per Unit NRV per Unit 25 $ 53 $ 57 18 81 75 Shoes 39 Uniforms 43 98 39 94 39 Compute the lower of cost or NRV for ending inventory applied separately to each product. Per Unit Inventory Items Units Cost NRV Helmets 25 $ 53 $ 69 57 Bats 18 81 75 Shoes 39 98 94 Uniforms 43 39 39 EA $ Cost Total LCM Applied to Items NRV 0 $ 0