Martinez Company's ending inventory includes the following items. Product Helmets Bats Shoes Uniforms Units Cost per Unit Market per Unit 24 $ 50 $ 54 17 78 72 38 95 91 42 36 NO 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 Helmets 24 $ 50 $ 54 17 78 72 Bats Shoes Uniforms 38 95 91 42 36 36