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. Cost Per Product Inventory Quantity Market value per Unit (Net Realizable Value) Unit Class 1: Model A 13 $226 $206 Model B 25 100 93 Model 8 186 179 Class 2: Model D 41 87 102 Model E 45 148 129 a. Determine the value of the inventory at the lower of cost or market applied to each item in the inventory Inventory at the Lower of Cost or Market Market Value Cost per Unit per Unit (Net Realizable Value) Cost Market Inventory Quantity Lower of Cost or Market Dendurt Next