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) $212 Model A 48 $226 Model B 15 46 36 Model C 40 139 133 Model D 21 148 144 Model E 46 179 183 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