Data related to the inventories of Alpine Ski Equipment and Supplies Is presented below Boots ApparelSupplies Selling price Cost Replacement cost Sales commission skis $171,000 138,000 114,000 $145, 000 147,000 127,000 $72,000 50,400 46,400 10% $114,000 74,100 94,100 10% 108 10% In applying the lower of cost or net realizable value rule, the inventory of boots would be valued at: Multiple Choice $127,000. $94.250. $147000