valuation of 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 .vitalsource.com/books/9781285953113/content/id/ch6-B31″>Exhibit 9.CommodityInventory QuantityUnit Cost PriceUnit Market PriceBuffal 35$115$120Dakota 67 90 75Frontier 8 300 280Midwest 83 40 30Rainbow100 90 94