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Units Costs Market Group I Material A Material B 460 830 $1.40 85 $1.30 90 Group II Material C Material D 1,290 58 1.20 65 1.45 .55 (4.5) Calculate inventory value by group using the lower of cost or market method. (Obj. 6). Based on the data given in Exercise 4.4, determine the value of the inventory if the lower of cost or market method is applied to the inventory by groups