The Excel file associated with this exercise includes a sheet (Inventory Data Sheet) with information regarding Lain Company's inventory including unit cost, cost of disposal, unit selling price, and quantity on hand. A second sheet (Inventory Obsolescence Sheet) includes information about inventory mark downs on the selling price due to obsolescence concerns. In this exercise, we calculate the value of inventory at the lower of cost or net realizable value. In doing so, we first update sales data with the latest inventory obsolescence information using a useful Excel function: VLOOKUP. Required