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 10 Product Inventory Quantity Cost Per Unit Market value per Unit (Net Realizable Value) Class 1 : Model A 26 $154 $146 Model B 23 144 153 Model C 48 237 219 Class 2: Model D 39 112 107 Model E 8 75 65 a. Determine the value of the inventory at the lower of cost or market applied to each item in the inventory