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 illustrated in Exhibit 9 Cost per Unit $71 285 75 51 149 Market Value per Unit (Net Realizable Value) $83 263 Inventory Inventory Quantity 36 28 46 32 15 Item Birch Cypress Mountain Ash Spruce Willow 51 168 Inventory at the Lower of Cost or Market Commodity Total Cost Total Market Total Lower of C or M Birch Cypress Mountain Ash Spruce Total