\begin{tabular}{lccc} Product & Inventory Quantity & Cost Per Unit & Market Value per Unit (Net Realizable Value) \\ \hline Class 1: & 18 & $117 & $101 \\ Model A & 36 & 141 & 149 \\ Model B & 18 & 115 & 135 \\ Model C & 13 & & \\ Class 2: & & 196 & 95 \end{tabular} a. Determine the value of the inventory at the lower of cost or market applied to each item in the inventory. b. Determine the value of the inventory at the lower of cost or market applied to each class of inventory. c. Determine the value of the inventory at the lower of cost or market applied to total inventory