Lower-of-Cost-or-Market Inventory On the basis of the following data: Cost per Unit Inventory Quantity 17 14 14 Market Value per Unit (Net Realizable Value) Product Model A Model B Model C Model D Model E $92 148 103 225 137 $107 127 101 206 160 24 Determine the value of the inventory at the lower of cost or market. Assemble the data in the form illustrated in Exhibit 9 Inventory at the Lower of Cost or Market Product Total Cost Total Market Lower of Total Cost or Total Market