Data related to the inventories of OakHaven Ski Equipment and Supplies is presented below: Skis Boots Arnarel Supplies Selling price $74,000 $ 74,000 $59.000 $29,000 Cost 68,000 65.500 55,000 25,000 Replacement cost 64,000 63,000 51,500 20,000 Sales commission 8,000 9.000 5,000 4,500 Normal gross profit 17,000 11,500 8,000 3,500 If OakHaven uses the LIFO inventory method, the inventory of skis would be valued at $ If OakHaven uses the FIFO inventory method, the inventory of skis would be valued at $