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 $9.$

$\backslash$table$[[\backslash$table$[[$Inventory$],[$Item$]],\backslash$table$[[$Inventory$],[$Quantity$]],\backslash$table$[[$Cost per$],[$Unit$]],\backslash$table$[[$Market Value per Unit$],[($Net Realizable Value$)]]],[$Birch$,24,$$$65,$$$82$