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Data related to the inventories of Alpine Ski Equipment and Supplies is presented below: Skis Boots Apparel Supplies selling price $180, 000 $140, 000 $120, 000 $60, 000 Cost 128, 000 133, 000 90, 000 45, 000 Replacement cost 120, 000 130, 000 110, 000 41, 000 Sales commission 108 108 10$ 108 In applying the lower of cost or net realizable value rule, the inventory of skis would be valued at