please help will rate

Data related to the inventories of Alpine Ski Equipment and Supplies is presented below. Selling price Cost Replacement cost Sales commission skis $180,000 128,000 120,000 10% Boots $140,000 133,800 130,000 1974 Apparel $120,890 90,000 110,000 10% Supplies $60,000 45,000 41,000 10% In applying the lower of cost or net realizable value rule, the inventory of skis would be valued at Multiple Choice $162.000 $120,000 $180,000 5128,000