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 dlustrated in Dhibit 9. Inventory Inventory Cost per Market Value per Unit Item Quantity Unit (Net Realizable Value) Birch 49 $294 $287 Cypress 30 288 303 Mountain Ash 50 185 Spruce 12 204 216 Willow 31 202 207 168 Inventory at the Lower of Cost or Market Total Cost Total Market Total Lower of Cor M Inventory Item Birch Cypress Mountain Ash Spruce Willow Total