Lower-of-Cost-or-Market Method On the basis of the data shown below: Item Inventory Quantity Unit Cost Price Unit Market Price JFW1 6,330 $10 $11 SAW9 1,140 36 34 Determine the value of the inventory at the lower-of-cost-or-market. (Note: Apply lower-of-cost-or-market to each inventory item, as shown in Exhibit 10.)