Martinez Company's ending inventory includes the following items. Product Units Cost per Unit Helmets Bats Shoes Uniforms Market per Unit 35 28 49 53 $ 57 75 94 39 $ 53 81 98 39 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total Market LCM Applied Inventory Items Units Cost MarketCost Helmets Bats Shoes Uniforms to Items 28 49 53 35 $ 57S 53 75 94 39 81 98 39