Determine the value of the inventory at the lower of cost or market. Assemble the data Aquarius with inventory quantity 20 unit cost 80.00 and market price 92. Capicorn 50 inventory quantity 70 unit price 65 unit market. Leo 8 inventory 300 unit cost, 280 market price. Scorpio 30 40 30, and Taurus 100 inventory 90 unit cost, and 94 unit market price.