Martinez Company's ending inventory includes the following items. Product Helmets Bats Shoes Uniforms Units 35 28 49 53 Cost per Unit $ 57 75 94 39 Market per Unit $ 53 81 98 39 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 35 $ 57 $ 53 Bats 28 75 81 Shoes 49 94 98 Uniforms 53 39 39