Updates f Some upda automatica Lower-of-Cost-or-Market Method On the basis of the data shown below: Inventory Cost per Market Value per Unit Item Quantity Unit (Net Realizable Value) A13Y TX24 215 102 $62 $59 30 Determine the value of the inventory at the lower-of-cost-or-market by applying lower-of cost-or-market to each inventory item, as shown in Exhibit 9