Data related to the inventories of Alpine Ski Equipment and Supplies is presented below: SkisBootsApparelSuppliesSelling price$ 164,000$ 163,000$ 106,000$ 78,000Cost139,000139,00074,20050,700Replacement cost113,000127,00094,20046,700Sales commission10%10%10%10%In applying the lower of cost or net realizable value rule, the inventory of supplies would be valued at