Martinez Company's ending inventory includes the following items. Product Helmets Bats Shoes Uniforms Units Cost per Unit 31 $ 59 24 113 45 104 49 45 Market per Unit $ 63 81 100 45 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total Inventory Items Units COSI Market Cost Market LCM Applied to Items Helmets 31 $ 63 59 $ 113 Bats 24 81 Shoes 45 104 100 Uniforms 49 15 45