On the basis of the following data, determine the value of the inventory at the lower of cost or market. InventoryI item Inventory Quantity Cost per Unit Market Value per Unit (Net Realizable Value)
Birch 42 $162 $173
Cypress 45 280 260
Mountain Ash 20 165 166
Spruce 13 277 294
Willow 12 297 314

Employees at a library check out books to patrons. books have an isbn and a name. the library sometimes has multiple copies of the same book. books have one or more authors. a patron is an individual who has an active (non-expired) library card. for each library card, we store the person's first and last names and their address. for each employee, we store their employee id, current salary, first and last name and their address. we also store the employee id of their current manager. each time we check out a book to a patron we need to store the date of the transaction, the employee who checked out the book to the patron, and the library card of the patron. some employees have library cards. if an employee patron turns in a book late, the fine that they pay is a percentage of their salary. some employees are authors who have library cards—they are allowed to check out as many books as they like.