Lower-of-Cost-or-Market Inventory On the basis of the following data, determine the value of the inventory at the lower of cost or market. Assemble the data in the form illustrated in Exhibit 9. Unit Market value per Unit (Net Realizable Value) $125 Inventory Quantity Unit Cost Price Product Model A 300 $140 Model B 500 90 112 Model C 150 60 59 Model D 800 120 115 Model E 400 140 145 Inventory at the Lower of Cost or Market Product Total Cost Total Market Lower of Total Cost or Total Market A $ B m000 Total $