Lower-of-Cost-or Market Methodi 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-or-market to each inventory item, as shown in Exhibit 10. Market Value per Unit Item Inventory Quantity Cost per Unit (Net Realizable Value) FWI 122 $54 $52 SAW9 250 26 30 Tack x