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 Helmets 24 $ 50 $ 54 Bats 17 78 72 Shoes 38 95 91 Uniforms 42 36 36 $ 0 54 $