Martinez Company's ending inventory includes the following items. Market per Cost per Unit Product Helmets Units Unit 38 $ 60 $ 56 Bats 31 78 84 Shoes 52 101 Uniforms 56 42 97 42 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total Inventory Items Units LCM Applied to Cost Market Cost Market Items Helmets 38 $ 60 $ 56 Bats 31 78 84 Shoes 52 97 101 Uniforms 56 42 42 $ 0 $ 0