Lower-of-Cost-or-Market Inventory On the basis of the following data: Inventory Product Quantity Cost per Unit Market Value per Unit (Net Realizable Value) Model A 21 $100 $87 Model B 12 230 205 Model C 23 240 263 Model D 45 275 300 Model E 40 46 68 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 LL E Total