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Lower-of-Cost-or-Market Inventory On the basis of the following data, determine the value of the inventory at the lower of cost or market. Assemble the data in the form illustrated in Exhibit Inventory Item Inventory Quantity Cost per Unit Market Value per Unit (Net Realizable Value) Birch $215 $239 Cypress 99 Mountain Ash Spruce 142 Willow Inventory at the Lower of Cost or Market Inventory Item Total Lower of C or M Total Cost X Total Market $ Birch $ Cypress Mountain Ash Spruce Willow Total