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 th in Exhibit $9.$

$\backslash$table$[[\backslash$table$[[$Inventory$],[$Item$]],\backslash$table$[[$Inventory$],[$Quantity$]],\backslash$table$[[$Cost per$],[$Unit$]],\backslash$table$[[$Market Value per Unit$],[($Net Realizable Value$)]]],[$Birch$,50,$$$242,$$$228$