Lower-of-Cost-or-Market Inventory On the basis of the following data: Market Value per Unit Cost per Inventory Product Unit Quantity (Net Realizable Value) Model A $142 $125 40 Model B 18 119 136 Model C 32 52 62 Model D 14 78 84 Model E 38 213 204 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 Total Cost Total Market Lower of Total Cost or Total Market Product A E Total