35 7.00 points Data related to the inventories of Alpine Ski Equipment and Supplies is presented below skiS Boots Apparel Supplies Cost Replacement cost Sales commission 148,000 118,000 133.000 114.000 72 800 112,000 46,200 12.200 10% 10% in applying the lower of cost and net realizable value rute, the inventory of apparel wouid be valued dl $96.960. O $93.600 O $112000 O $72 800