Show Me How 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 22 $235 $257 Cypress 16 157 139 Mountain Ash 23 Spruce Willow 222 130 141 93 42 83 32 195 205 Inventory at the Lower of Cost or Market Inventory Item Total Cost Total Market Total LCM Birch Cypress Mountain Ash Spruce Willow Total Previous Nevt