Martinez Company's ending inventory includes the following items. Product Helmets Cost per Unit Market per Units Unit 40 $ 62 $ 58 Bats 33 80 112 Shoes 54 58 103 44 Uniforms 99 44 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: 40 $ 62 $ Bats 33 Shoes 54 Uniforms 58 2234 58 80 112 99 103 44 33 44 $ 0 S