On the basis of the following data:

Commodity	Inventory Quantity	Unit Cost Price	Unit Market Price
AL65	33	$233	$210
CA22	44	259	267
LA98	27	160	176
SC16	22	233	219
UT28	20	145	147

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	$_	$_	$_