On the basis of the following data: Inventory Cost per Product Quantity Unit Model A 50 $196 Market Value per Unit (Net Realizable Value) $171 Model B 10 117 98 Model C 47 206 196 19 Model D 213 231 Model E 47 46 22 Determine the value of the inventory at the lower of cost or market. Assemble the data in the form Illustrated in Exhibit 9. Inventory at the Lower of Cost or Market Product Total Cost Total Market Lower of Total Cost or Total Market A A B C D E Total