2 Data related to the Inventorles of Alpine Ski Equipment and Supplies is presented below Skis Boots Apparel Supplies $180,000 $140,000 $120, 000 $60,000 128,000 133,00090,00045,000 Replacement cost120,000 130,000 110,000 1,000 108 Selling price Cost Sales commission 104 10% 10% In applying the lower of cost or net realizable value rule, the inventory of supplies would be valued at Multiple Choice $45.000. $54,000. $41000 $60.000