On the basis of the following data: Inventory Cost per Market Value per Unit Product Quantity Unit (Net Realizable Value) Model A 36 $294 $314 Model B 37 259 241 Model C 17 117 104 Model D 32 221 222 Model E 43 174 157 Determine the value of the inventory at the lower of cost or market. Assembile 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 E Total