On the basis of the following data, determine the value of the inventory at the lower of cost or market. Apply lower of cost or market to each inventory item, as shown in Exhibit 10. Commodity Inventory Quantity Cost per Unit Market Value per Unit (Net Realizable Value) JFW1 104 $27 $25 SAW9 204 13 15 This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.