Martinez Company's ending inventory includes the following items. Product Helmets Bats Shoes Uniforms Units 24 17 38 42 Cost per Unit $ 52 80 97 38 Market per Unit $ 56 74 93 38 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total Inventory Items Units LCM Applied to Items Cost Market Cost Market Helmets Bats IN 56 24 $ 17 52 $ 80 74 Shoes 38 97 93 Uniforms 42 38 38 $ 0 $ 0