Lower-of-Cost-or-Market Inventory On the basis of the following data: Commodity AL65 CA22 LA98 SC16 UT28 Inventory Quantity Unit Unit Cost Price Market Price 31 $251 $269 44 171 151 39 263 278 49 30 157 154 146 167 Determine the value of the inventory at the lower of cost or market. Assemble the data in the form illustrated in Exhibit 10. Inventory at the Lower of Cost or Market Commodity Total Cost Total Market Total Lower of C or M AL65 CA22 LA98 SC16 UT28 Total