on the basis of the following data, determine the value of the inventory at the lower of cost of market. Assemble the data in the form illustrated in Exhibit 9 Inventory Item Cost per Inventory Quantity 100 Market value per Unit (Net Realizable Value) $120 108 Birch $125 Cypress 75 100 80 90 86 Mountain Ash Spruce Willow 130 74 80 60 105 98 Inventory at the Lower of Cost or Market Total Cost Total Market Total Lower of Cor M Inventory Item Birch Cypress Mountain Ash Spruce Willow Total PREVIOUN