On the basis of the following data, determine the value of the inventory at the lower of cost or market. Assemble the data in t illustrated in Exhibit 9. Market Value per Unit (Net Realizable Value) $69 82 85 214 69 Inventory Inventoy Cost per Unit $49 104 67 204 70 Item Quantity Birch Cypress Mountain Ash Spruce Willow 31 29 Inventory at the Lower of Cost or Market Total Market Total Lower of C or M Commodity Birch cypress Mountain Ash Total Cost