Data related to the inventories of Alpine Ski Equipment and Supplies is presented below. Selling price Cost Replacement cost Sales commission Skis $162,000 137,000 132,000 10% Boots $163,880 142,800 122,800 10% Apparel $192,899 71,400 91,400 10% Supplies $61,400 39,650 35,650 10% In applying the lower of cost or net realizable value rule, the inventory of skis would be valued at Multiple Choice O $113,400. $132.000. O $145.800 5137000