EX 6-15 Lower-of-cost-or-market inventory On the or market. Assemble the data in the form illustrated in Exhibit 9 obj. 6 basis of the following data, determine the value of the inventory at the lower of cost Market Value per Unit (Net Realizable Value) $125 112 59 115 145 Cost per Unit $140 Product Model A Model B Model C Model D Model E Inventory Quantity 300 500 150 800 120 140