Commodity	Inventory Quantity	Unit Cost Price	Unit Market Price
AL65	28	$173	$150
CA22	46	68	44
LA98	10	287	281
SC16	8	171	162
UT28	25	214	201

Determine the value of the inventory at the lower of cost or market. Assemble the data in the form illustrated in Exhibit 10.

Inventory at the Lower of Cost or Market
Commodity	Total Cost	Total Market	Total Lower of C or M
AL65	$	$	$
CA22
LA98
SC16
UT28
Total	$	$	$