data related to the inventories of alpine ski equipment and supplies is presented below: skis boots apparel supplies selling price $ 179,000 $ 151,000 $ 111,000 $ 80,000 cost 147,000 142,000 77,700 56,000 replacement cost 113,000 117,000 97,700 52,000 sales commission 10% 10% 10% 10% in applying the lower of cost or net realizable value rule, the inventory of supplies would be valued at:
