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 Market Value per Unit Item Quantity Unit (Net Realizable Value> Birch 21 $220 $231 Cost per Cypress 19 206 226 Mountain Ash 25 173 164 Spruce 50 90 92 Willow 20 99 Inventory at the lower of Cost or Market Inventory Item Birch Total Cost 220 X Total Market 231 X Total LCM 481 X 206 X 220 X 132 X 173 X 1 x 337 X Cypress Mountain A Spruce Willow 90 X 107 X 07 X 1 X 9 X 17 X