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. Total Market Value per Product Inventory Quantity Cost per Unit Unit (Net Realizable Value) Cost Market LCM Adams 35 $268 $275 $ $ $ Coolidge 13 198 173 McKinley 35 218 211 Garfield 26 235 234 Lincoln 35 212 221 Total