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Lower-of-Cost-or-Market Inventory Read 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 Unit Market Value per Unit (Net Realizable Value) Class 1: Model A 19 $246 $249 Model B 11 132 111 Model 12 149 173 Class 2: Model D 10 269 270 Model E 29 127 141 a. Determine the value of the inventory at the lower of cost or market applied to each item in the inventory Inventory at the Lower of Cost or Market Inventory Product Quantity Market Value Cost per Unit per Unit (Net Realizable Value) Cost Market Lower of Cost or Market Model A Model B Model C Model D Model E Total b. Determine the value of the inventory at the lower of cost or market applied to each class of inventory. Inventory at the Lower of Cost or Market Market Value Cost per Unit Inventory Quantity per Unit Cost Market Lower of Cost or Market (Net Realizable Value) Product Class 1: Model A Model B 589 Model C 8 Subtotal Model A Model B Model C Model D Model E Total b. Determine the value of the inventory at the lower of cost or market applied to each class of inventory. Inventory at the Lower of Cost or Market Market Value Cost per Unit Inventory Quantity per Unit Cost Market Lower of Cost or Market (Net Realizable Value) Product Class 1: Model A Model B 888 Model C Subtotal