Inventory at the Lower of Cost or Market

On the basis ot the following data, determine the value ot the Inventory at the lower ot Inventory Quantity 120 200 160 or market. Assemble the data In the torm Illustrated In Exhibit Inventory Item Birch Cypress Mountain Ash Spruce Willow Cost per LJnit $150 120 130 Market Value per Unit (Net Realizable Value) $140 130 100 100 120 Inventory at the Lower of Cost or Market Inventory Item Birch Cypress Mountain Ash Spruce Willow Total Total Cost cax Total Market Total LCM 298 X 176 X