E6-18 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. Commodity Inventory Quantity Unit Cost Price Unit Market Price Buffal 35 $115 $120 Dakota 67 90 75 Frontier 8 300 280 Midwest 83 40 30 Rainbow 100 90 94

		Unit	Unit	Total
	Inventory	Cost	Market
Commodity	Quantity	Price	Price	Cost		Market		LCM
Buffalo	35	$115	$120
Dakota	67	90	75
Frontier	8	300	280
Midwest	83	40	30
Rainbow	100	90	94
Total
need totals for Cos Market and LCM