On the basis of the following data, determine the value of the inventory at the lower of cost or market. Apply lower of cost or market to each inventory item, as shown in Exhibit 10. Commodity JFW1 SAW9 Inventory Cost per Market Value per Unit Quantity Unit (Net Realizable Value) 97 197 $49 24 $47 29 This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. Open spreadsheet 10,466 X