Brief Exercise 9-1 Presented below is information related to Sandhill Inc.'s inventory (per unit) Skis Boots Parkas Historical cost Selling price Cost to sell Cost to complete $199.50 222.60 19.95 33.60 $111.30 152.25 8.40 30.45 $55.65 77.44 2.63 22.31 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