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 illustrated in Exhibit 9. Unit Market Value per Unit (Net Realizable Value) Inventory Quantity 300 500 150 800 400 Unit Product Model A Model B Model C Model D Model E Cost Price $140 90 60 120 140 $125 112 59 115 145 Inventory at the Lower of Cost or Market Product Total Cost Total Market Lower of Total Cost or Total Market