Martinez Company's ending inventory includes the following items. Product Helmets Bats Shoes Uniforms Units Cost per Unit 22 $ 50 15 78 36 95 40 36 Market per Unit $ 54 72 91 36 Compute the lower of cost or market for ending inventory applied separately to each product, ook tences Per Unit Total Inventory Items Units Cost Market Cost Market LCM Applied to Items 22 $ 50 $ 54 Helmets Bats Shoes 15 78 72 36 95 91 Uniforms 40 36 36 $ 0 $ 0