Martinez Company's ending inventory includes the following items. Product Helmets Bats Shoes Uniforms Units Cost per Unit 29 $ 57 22 85 102 47 43 Market per Unit $ 61 79 98 43 43 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total Units Market Cost Cost Inventory Items Market LCM Applied to Items Helmets 29 $ 57 $ 61 79 Bats 22 85 Shoes 43 102 98 47 Uniforms 43 43