Pint item Lower-of-Cost-or-Market Inventory On the basis of the following data, determine the value of the inventory at the lower of cost or market. Assemble the data in the form illustrated in Exhibit 9. Inventory Inventory Quantity Cost per Unit $130 48 198 156 133 Market Value per Unit (Net Realizable Value) $107 65 183 149 14B Item Cypress Mountain Ash Spruce 42 18 14 Inventory at the Lower of Cost or Market Commodity Total Cost Total Market Total Lower of C or M Birch Mountain Ash Spruce Total