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Lower-of-Cost-or-Market Inventory 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. Inventory Quantity Cost Per Unit Market Value per Unit (Net Realizable Value) Product Class 1: Model A 25 $213 $230 Model B 27 73 51 Model 42 112 134 Class 2: Model D 39 191 171 Model E 41 193 178 a. Determine the value of the inventory at the lower of cost or market applied to each item in the inventory. 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 Market Value Inventory Cost per Unit Cost Market Quantity per Unit (Net Realizable Value) Lower of Cost or Market Product 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 Cost Market Market Lower of Cost or Market Inventory Quantity per Unit (Net Realizable Value) Product Class 1: Model A Model B Model C Subtotal Class 2: Model D Model E Subtotal Total c. Determine the value of the inventory at the lower of cost or market applied to total Inventory Inventory at the Lower of Cost or Market Market Value Inventory Cost per Unit Quantity per Unit (Net Realizable Value) Cost Market Lower of Cost or Market Product Model A Model B Model Model D Model E Total