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 14 $224 $223 Model B 28 230 248 Model C 35 293 296 Model D 31 110 99 Model E 10 259 239 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 : E Total