Martinez Company's ending inventory includes the following items. Product Helmets Bats Shoes Uniforms 34 27 48 52 Last per unit $56 74 93 38 $ 52 BO 97 38 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Units COS Com Inventory Items Market ICM Applied to lems 34 $ $ 27 Helmets Bats Shoes Uniforms 56 74 93 52 80 97 38 48 52 38