Lower-of-Cost-or-Market Inventory On the basis of the following data: Inventory Quantity Cost per Unit Market Value per Unit (Net Realizable Value) Product Model A 41 $171 $164 Model B 41 153 171 Model C 39 45 37 Model D 14 90 71 Model E 8 69 64 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 Total