Cost per On the basis of the following data: Inventory Market Value per Unit Product Quantity Unit (Net Realizable Value) Model A 20 $121 $109 Model B 45 160 158 Model 9 182 196 Model D 31 91 73 Model E 29 23 Determine the value of the inventory at the lower of cost or market. Assemble the data in the form illustrated in Exhibit 9. 42 Inventory at the Lower of Cost or Market Product Total Cost Total Market Lower of Total Cost or Total Market A B mo Total