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 Item Inventory Quantity Cost per Unit Market Value per Unit (Net Realizable Value) Birch 19 $79 $54 Cypress 50 97 75 Mountain Ash 28 109 93 Spruce 34 43 39 Willow 42 148 166 Inventory at the Lower of Cost or Market Total Cost Total Market Total LCM Inventory Item Birch Cypress Mountain Ash Spruce Willow Total