E6-18 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 9 Market Value per Unit (Net Realizable Value) Inventory Product Adams Coolidge McKinley Garfiel Lincoln Cost per Unit Quantity 100 375 220 900 626 $140 90 60 120 140 $125 112 59 115 145