eBook Show Me How Calculator Print Item Lower-of-Cost-or-Market Inventory On the basis of the following data: Cost per Market Value per Unit Inventory (Net Realizable Value) Quantity Unit Product $239 $226 Model A 10 Model B 25 180 172 17 216 201 Model C 71 Model D 29 70 232 Model E 41 226 Determine the value of the inventory at the lower of cost or market. Assemble the data in the form illustrated in Exhibit 9. Inventory at the Lower of Cost or Market Total Cost Total Market Lower of Total Cost or Total Market Product A D E Total