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-or-cost-or-market to each Inventory tem, shown in Echibit 10 Item Inventory Quantity Cost per Unit Market Value per Unit (Net Realizable Value) $37 JFW1 86 $39 SAW9 163 19 21 154 X Food