Lower-of-Cost-or-Market Inventory On the basis of the following data: Cost per Inventory Quantity Market Value per Unit (Net Realizable Value) Product Unit Model A 29 $ 158 $164 Model B 11 119 135 Model C 8 226 239 Model D 37 226 205 Model E 38 184 159 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 A B D E Total