Lowrooster Market Inventory On the basis of the following data, determine the value of the inventory at the lower of cost or market. Assemble the data in the form dlustrated in Exhibit 9. Cost per Inventory Item Inventory Quantity Market Value per Unit (Net Realizable Value) Unit Birch 48 $283 $274 Cypress 48 183 184 Mountain Ash 49 290 297 29 137 162 Spruce Willow 43 290 298 Inventory at the Lower of Cost or Market Total Cost Total Market Total Lower of Cor M Inventory Item Birch Cypress Mountain Ash Spruce Willow Total