On the basis of the following data: Product Inventory Quantity Cost per Unit Market Value per Unit (Net Realizable Value) Model A 42 $206 $182 Model B 35 51 73 Model C 25 162 162 Model D 10 188 173 Model E 42 285 309 Determine the value of the inventory at the lower of cost or market. Assemble the data in the form illustrated in Exhibit 9.