$ $ 120,0 Data related to the inventories of Alpine Ski Equipment and Supplies is presented below. Skis Boots Apparel Supplies Selling price 180,0 140,0 00 60,0 00 $ 00 00 Cost 128,0 133.0 90,00 45,0 00 00 0 00 Roplacement 120,0 130,0 110,0 410 cost 00 00 00 00 Salos commission 10% 10% 10% 10% In applying the lower of cost or net realizable value rule, the inventory of boots would be valued at $140,000 $125,000 $133,000 $130.000