Presented below is information related to Blossom Inc.'s inventory. (per unit) Historical cost Skis Boots Parkas $408.50 $227.90 $113.95 Selling price 455.80 311.75 158.56 Cost to sell 40.85 17.20 5.38 Cost to complete 68.80 62.35 45.69 Determine the following: the net realizable value for each item, and the carrying value of each item under LCNRV. (Round answers to 2 decimal places, e.g. 52.75.) Item Cost NRV Skis $ $ Boots Parkas LCNRV