Lower of Cost-or-Market Method On the basis of the following data, determine the value of the inventory at the lower-of-cost-or-market by applying lower-of-cost-of-market to each inventory item, as shown in Exhibit 10. Market Value per Unit Item Inventory Quantity Cost per Unit (Net Realizable Value) OFW1 90 145 541 SAW9 191 24 27 Check My Work Under lower-of-cost or markat, for each tom in inventory, choose the lower of total cost price or the total market price as the assigned value for computing inventory cost Fint you must compute the total cast and total manet for each em