Lower-of-Cost-or-Market Inventory On the basis of the following data: Inventory Cost per Market Value per Unit Product Quantity Unit (Net Realizable Value) Model A 26 $175 $197 Model B 11 70 46 Model C 46 129 124 Model D 45 216 198 Model E 41 237 216 Determine the value of the inventory at the lower of cost or market. Assemble the data in the form illustrated in Exhibit 9. Inventory at the Lower of Cost or Market Product Total Cost Total Market Lower of Total Cost or Total Market A B D E 8 Total