Martinez Company's ending inventory includes the following items. Product Helmets Bats Shoes Uniforms Units Cost per Unit Market per Unit 42 $ 64 $ 60 35 82 114 56 101 105 60 46 46 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 60 Bats 42 $ 64 $ 35 82 56 101 114 Shoes 105 Uniforms 60 46 46 $ 0 $ 0