On the basis of the following data, determine the value of the inventory at the lower of cost or market applied to $($a$)$ each item in the inventory, $($b$)$ each class of inventory, and $($c$)$ total inventory. Assemble the data in the form illustrated in Exhibit $10.$

Product Inventory Quantity Cost per Unit Market Value per Unit $($Net Realizable Value$)$

Class $1$: $$

$$Model A $420$ $$120$ $$105$

$$Model B $70080102$

$$Model C $2205048$

Class $2$: $$

$$Model D $600140125$

$$Model E $380160172$