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 Unit (Net Realizable Value) Product Inventory Quantity Cost per Unit Cost Market LCM Adams 48 $64 541 Coolidge 30 289 278 McKinley 36 162 167 Garfield 38 153 128 Lincoln 10 248 235 Total