Martinez Company's ending inventory Includes the following items. Product Helmets Bats Shoes Uniforms Units Cost per Unit 41 $ 63 34 81 100 59 45 Market per Unit $ 59 113 104 45 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 41 $ 59 63 $ 81 Bats 34 113 55 100 104 Shoes Uniforms 59 45 45