On the basis of the following data, determine the value of the inventory at the lower-of-cost-or-market by applying 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 145 $32 $34 SAW9 293 15 12 fill in the blank 1 of 1$