Martinez Company's ending inventory includes the following items. Product Units Cost per Unit Market per Unit Helmets Bats Shoes 42 $ 64 $ 60 35 82 114 56 Uniforms 60 101 46 105 46 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total Inventory Items Units Cost LCM Applied Market Cost Market to Items Helmets 42 $ 64 $ 60 Bats 35 82 114 Shoes 56 101 105 Uniforms 60 50 446 46 46