Inventory Quantity Cost Per Unit Market Value per Unit (Net Realizable Value) Product $100 5173 Model A Model Model 178 57 257 221 Model Modele 205 296 a. Determine the value of the inventory at the lower of cost or market applied to each item in the inventory. Inventory at the Lower of Cost or Market Market Value Inventory Cost per Unit Market Lower of Cost or Market Quantity per Unit (Net Realizable Value) Cost Product Model A Model Model Mode Model Total b. Dabarmine the value of the inventary at the lower of cost or market applied to each class of inventory. Inventory at the Lower of Cost or Market Market Value per Unit (Net Realitzable Value) Cost Cost Market Lower of Cost or Market Inventory Quantity per Unit Product Model Model Model Subtotal C 2: Model Mode Subtotal