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PE 7-6A Lower-of-cost-or-market method OBJ. 6 On the basis of the following data, determine the value of the inventory at the lower of cost or market. Apply lower of cost or market to each inventory item, as shown in Exhibit 9. Item Raven 10 Dove 23 Inventory Quantity 1,200 6,500 Cost per Unit $115 17 Market Value per Unit (Net Realizable Value) $112 22