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 32 $245 $266 Model B 34 200 203 Model C 43 148 123 Model D. 23 197 181 Model E 44 98 111 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 UD C E Total Accounting numeric field