Print rem 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 Cost per Market Value per Unit Item Quantity Unit (Net Realizable Value) Birch 26 $211 $210 Cypress 46 205 183 Mountain Ash 20 215 215 Spruce 11 105 116 Willow 25 282 296 Inventory at the Lower of Cost or Market Inventory Item Total Cost Total Market Total Lower of C or M Birch Cypress Mountain Ash Spruce Willow Total