Lower-of-Cost-or-Market Inventory On the basis of the following data: Cost per Unit Market Value per Unit (Net Realizable Value) Inventory Product Model A Model B Model C Model D Model E Determine the value of the inventory at the lower of cost or market. Assemble the data in the form illustrated in Exhibit 9 Quantity 45 18 42 16 $258 181 277 62 96 $264 164 299 58 Inventory at the Lower of Cost or Market Product Total Cost Total Market Lower of Total Cost or Total Market Total