Lower-of-Cost-or-Market Inventory On the basis of the following data: Inventory Quantity Cost per Unit Product Market Value per Unit (Net Realizable Value) $117 Model A 19 $123 Model B 29 84 80 Model C 10 170 147 Model D 18 84 91 Model 254 265 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 B C D E DI Total