Martinez Company's ending inventory includes the following items. Product Helmets Bats Shoes Uniforms Units Cost per Unit 27 $ 55 20 83 41 100 45 41 Market per Unit $ 59 77 96 41 1:37 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 27 $ 55 $ 59 Bats 20 83 77 41 100 96 Shoes Uniforms 45 41 41