Brief Exercise 9-1 Presented below is information related to Flounder Inc.'s inventory (per unit) Skis Boots Parkas Historical cost Selling price Cost to sell Cost to complete $361.00 402.80 36.10 60.80 $201.40 275.50 15.20 55.10 $100.70 140.13 4.75 40.38 Determine the following: the net realizable value for each item, and the carrying value of each item under LCNRV Item Cost NRV LCNRV Skis $ Boots Parkas