eBook Show Me How 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 10. Product Inventory Quantity Cost Per Market Value per Unit Unit (Net Realizable Value) Class 1: Model A 33 $283 $294 Model B 37 239 264 Model C 11 104 116 Class 2: Model D 24 198 218 Model E 27 229 253 a. Determine the value of the inventory at the lower of cost or market applied to each item in the inventory. Inventory Cost Inventory at the Lower of Cost or Market Market Value per Unit Quantity per Unit (Net Realizable Value) Product Model Al 33 283 294 Model B 37 239 264 Model C 11 104 116 Model D 24 198 218 Model E 27 229 253 Total Cost Market Lower of Cost or Market