Lower-of-Cost-or-Market Inventory On the basis of the following data: Unit Commodity Inventory Quantity Unit Market Price Cost Price AL65 19 $282 $268 CA22 47 197 176 LA98 40 94 80 SC16 20 289 286 UT28 49 256 272 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 Commodity Total Cost Total Market Total Lower of C or M AL65 CA22 LA98 SC16 UT28 Total