Sol Martinez Company's ending Inventory includes the following items. Cost per Market per Product Units Unit Unit Helmets $ 59 $ 55 Bats Shoes 200 Uniform 37 30 51 55 77 96 83 Compute the lower of cost or market for ending inventory applied separately to each product Inventory Items Per Unit Units Total Cost Helmets Market Cost LOW Applied to Market Bats 37 s 59 55 30 77 Shoes Uniforms 83 51 96 100 55 41 41 $ 0 0