Martinez Company's ending inventory includes the following items. Product Helmets Bats Shoes Uniforms Units Cost per Unit 24 $ 50 17 78 38 95 42 36 Market per 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 Market Cost Market LCM Applied to Items 24 $ 50 $ 54 17 78 72 Helmets Bats Shoes Uniforms 38 95 91 42 36 36 $ 0 $ 0 0