Product Quantity Unit (Net Realizable Value) Model A 37 $189 $172 Model B 10 124 115 Model C 49 130 155 Model D 10 251 234 24 Model E 62 56 Determine the value of the inventory at the lower of cost or market. Assemble the data in the form illustrated in Exhibit 9. Inventory at the Lower of Cost or Market Product Total Cost Total Market Lower of Total Cost or Total Market A B C D E Total