Brief Exercise 9-1 Presented below is information related to Sandhill Inc.s inventory. (per unit) Skis Boots Parkas Historical cost $275.50 $153.70 $76.85 Selling price 307.40 210.25 106.94 Cost to sell 27.55 11.60 3.63 Cost to complete 46.40 42.05 30.81 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