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. Lower-of-Cost-or-Market Inventory Inventory Item Inventory Quantity Cost per Unit Birch 30 $129 Cypress 19 217 Mountain Ash 36 66 Spruce 15 75 Willow 22 83. Inventory at the Lower of Cost or Market Market Value per Unit (Net Realizable Value) $129 221 51 75 Inventory Item Total Cost Total Market Total Lower of C or M Birch Cypress Mountain Ash Spruce Willow Total