9.1.1 Presented below is information related to Windsor Inc.s inventory.

(per unit)		Skis		Boots		Parkas
Historical cost		$266.00		$148.40		$74.20
Selling price		296.80		203.00		103.25
Cost to sell		26.60		11.20		3.50
Cost to complete		44.80		40.60		29.75

Determine the following: the net realizable value for each item, and the carrying value of each item under LCNRV. (Round answers to 2 decimal places, e.g. 52.75.)

Item		Cost		NRV		LCNRV
Skis		$		$		$
Boots		$		$		$
Parkas		$		$		$