Martinez Company's ending inventory includes the following items Product Helmets Bats Shoes Uniforms Units Cost per Unit 32 $ 60 25 114 46 105 50 46 Market per Unit $ 64 82 101 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 32 A 60 $ 64 Bats 25 114 82 Shoes 46 105 101 Uniforms 50 46 16