Product 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) Model A 34 $129 $138 Model B 28 226 248 Model C 28 227 209 Model D 17 79 68 Model E 21 263 259 Determine the value of the inventory at the lower of cost or market. Assemble the data in the form illustrated in Exhibit 9.