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Lower-of-Cost-or-Market Method On the basis of the following data, determine the value of the inventory at the lower-of-cost-or-market by applying lower-of-cost-or-market to each inventory item, as shown in Exhibit 9. Market Value per Unit Cost per Unit (Net Realizable Value) Item Inventory Quantity JFW1 58 $56 $52 SAW9 115 29 31