On the basis of the following data: Product Inventory Quantity Cost per Unit Market Value per Unit (Net Realizable Value) Model A 11 $219 $235 Model B 34 280 285 Model C 13 206 229 Model D 25 261 252 Model E 11 98 114 Determine the value of the inventory at the lower of cost or market. Assemble the data in the form illustrated in Exhibit 9.

Lower-of-Cost-or-Market Inventory On the basis of the following data: Inventory Quantity 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 $219 280 206 261 98 $235 285 229 252 114 34 13 25 Inventory at the Lower of Cost or Market Product Total Cost Total Market Lower of Total Cost or Total Market Total