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. Inventory Inventory Quantity Item Cost per Unit Market Value per Unit (Net Realizable Value) Birch 29 $291 $262 Cypress 45 87 98 Mountain Ash 26 296 321 Spruce 20 61 60 Willow 48 94 92 Inventory at the Lower of Cost or Market Total Market Total LCM Inventory Item Birch Total Cost Cypress Mountain Ash Spruce Willow Total For