Martinez Company's ending inventory includes the following items. Product Helmets Bats Shoes Uniforms Units 26 19 40 44 Cost per Unit $ 54 82 Market per Unit $ 58 76 95 40 99 40 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 $ 54 $ 58 Helmets Bats Shoes Uniforms 26 19 40 76 82 99 95 44 40 40