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.

				Cost per Unit		Market Value per Unit (Net Realizable Value)		Total
		Inventory Quantity										Lower of
	Product							Cost		Market		C or M
	Model A	300		$140		$125
	Model B	500		90		112
	Model C	150		60		59
	Model D	800		120		115
	Model E	400		140		145
	Total