Lower-of-Cost-or-Market Inventory On the basis of the following data: Inventory Cost per Product Quantity Unit Market Value per Unit (Net Realizable Value) Model A 27 $153 $146 Model B 10 216 222 Model C 39 215 229 Model D 13 181 164 Model E 17 91 114 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 C D E Total