Lower-of-Cost-or-Market Inventory On the basis of the following data Commodity Unit Cost Price $142 74 161 154 163 Unit Market Price $164 94 186 146 173 Inventory Quantity 41 AL65 CA22 LA98 SC16 UT28 21 16 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 AL65 CA22 LA98 SC16 UT28 Total Total Cost Total Market Total Lower of C or M