On the basis of the following data: Inventory Quantity 8 Cost per Unit Market Value per Unit (Net Realizable Value) Product Model A Model B Model C Model D Model E Determine the value of the inventory at the lower of cost or market. Assemble the data in the form illustrated in Exhibit 9 $120 86 179 190 109 $118 84 172 178 87 26 24 31 Inventory at the Lower of Cost or Market Product Total Cost Total Market Lower of Total Cost or Total Market Total