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 10. Product Inventory Quantity Cost Per Unit Market Value per Unit (Net Realizable Value) Class 1: Model A 28 $148 $156 Model B 43 282 294 Model C 31 128 150 Class 2: Model D 13 159 Model E 31 226 152 213 a. Determine the value of the inventory at the lower of cost or market applied to each item in the inventory.