Data related to the inventories of Alpine Ski Equipment and Supplies is presented below. Skin Boots Apparel Supplies Selling price $ 172, 000 $168, 000 $111, 000 $73,000 Cost 139, 000 135, 000 72, 150 51, 100 Replacement cost 132, 000 113,000 92, 150 47 , 100 Sales commission 108 108 108 In applying the lower of cost or net realizable value rule, the inventory of skis would be valued at: Multiple Choice O $132,000 O $154,800 O $120,400.O $139.000