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 Inventory Item Inventory Quantity Market Value per Unit (Net Realizable Value) Unit Birch 27 $266 $268 Cypress 43 288 299 Mountain Ash 10 240 256 Spruce 44 76 92 Willow 41 271 259