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