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Lower-of-Cost-or-Market Inventory On the basis of the following data, determine the value of the inventory at the lower of cost or market. Total Market Value per Product Inventory Quantity Cost per Unit Unit (Net Realizable Value) Cost Market LCM Adams 100 $140 $125 14,000 $ 12,500 X Coolidge 375 90 112 33,750 42,000 McKinley 220 60 59 13,200 12,980 Garfield 900 120 115 108,000 103,500 X Lincoln 140 626 145 X 87,640 90,770 256,590 261,750 X Total