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. Inventory Quantity Cost Per Unit Product Market Value per Unit (Net Realizable Value) Class 1: Model A 35 $67 $81 Model B 34 150 174 Model 48 60 76 Class 2: 43 217 230 Model Model E 31 126 115