Martinez Company's ending inventory includes the following items. Product Helmets Units Cost per Unit Market per Unit 33 $ 55 $ 51 Bats 26 73 79 Shoes 47 Uniforms 51 92 37 96 37 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total Inventory Items Units LCM Applied to Cost Market Cost Market Items Helmets 33 $ 55 $ 51 Bats 26 73 79 Shoes 47 92 96 Uniforms 51 37 37