How should this be assembled. EX 7-11 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. Assemble the data in the form illustrated in Exhibit 7. Commodity Inventory Quantity Unit Cost Price Unit Market Price 62CF3 10 $120 $131 41DH2 35 80 75 O3MQ3 10 275 260 23FH6 16 40 28 10KT4 40 90 94