30 Skis $169,000 130,000 116,000 108 Selling price Cost Replacement cost Sales commission Boots $162,000 136,000 127,000 108 Apparel $109,000 76,300 96,300 108 Supplies $60,000 42,000 38,000 108 3 points 8 011.23 In applying the lower of cost or net realizable value rule, the inventory of supplies would be valued at: Multiple Choice $54,000 $38.000 $39,000 $42.000 MC Graw