Lower-of-Cost-or-Market Inventory On the basis of the following data: Cost per Product Inventory Quantity Unit Market Value per Unit (Net Realizable Value) $175 28 Model A Model B $173 27 265 280 Model 38 127 118 Model D 25 173 183 Model E 46 272 254 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 D E Total