Hello, I need help please. Data related to the inventories of Alpine Ski Equipment and Supplies is presented below: Skis Boots Apparel Supplies Selling price $ 179,000 $ 165,000 $ 113,000 $ 68,000 Cost 139,000 136,000 79,100 47,600 Replacement cost 134,000 110,000 99,100 43,600 Sales commission 10 % 10 % 10 % 10 % In applying the lower of cost or net realizable value rule, the inventory of skis would be valued at: