Data related to the inventories of Alpine Ski Equipment and Supplies is presented below:

	Skis	Boots	Apparel	Supplies
Selling price	$171,000	$152,000	$109,000	$76,000
Cost	147,000	141,000	76,300	49,400
Replacement cost	119,000	122,000	96,300	45,400
Sales commission	10%	10%	10%	10%

In applying the lower of cost and net realizable value rule, the inventory of supplies would be valued at