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 46 $261 $280 $ Coolidge 19 66 83 McKinley 50 85 72 Garfield 35 207 212 Lincoln 33 80 91 Total $ $