Lower-of-Cost-or-Market Inventory On the basis of the following data: Cost per 47 Inventory Market Value per Unit Product Quantity Unit (Net Realizable Value) Model A $174 $170 Model B 30 198 173 Model c 42 93 79 Model D 27 75 66 Model E 43 245 270 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 B C D E m Total