Martinez Company's ending inventory includes the following items. Product Helmets Bats Shoes Uniforms Units 31 24 45 49 Cost per Unit $ 59 113 104 45 Market per Unit $ 63 81 100 45 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total Inventory Items Units Cost Market Cost Market LCM Applied to Items Helmets 31 $ 59 CA 63 Bats 24 113 81 Shoes 45 104 100 Uniforms 49 45 45