Martinez Company's ending inventory includes the following items. Product Units Cost per Unit Market per Unit $ 63 Helmets $ 59 41 Bats 34 81 113 Shoes 55 100 104 Uniforms 59 45 45 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total Inventory Items LCM Applied to Items Units Cost Market Cost Market Helmets 41 %24 63 59 Bats 34 81 113 Shoes 55 100 104 Uniforms 59 45 45