Lower-of-Cost-or-Market Inventory On the basis of the following data Inventory Commodity Quantity AL65 25 Unit Cost Price Unit Market Price $194 5189 CAZZ 34 81 86 LASB B 101 47 86 100 5C16 UT28 16 139 150 Determine the value of the inventory at the lower of cost or market. Assemble the data in the form illustrated in Exhibit 10 Inventory at the Lower of Cost or Market Total Market Total Lower of CorM Commodity Total Cost AL65 4.40 CA22 2.754 LA98 704 SC16 4,042 UT28 22 Total 14.574