Presented below is information related to Bonita Inc.$$s inventory.

$($per unit$)$

Skis

Boots

Parkas

Historical cost

$$275\mathrm{.}50$

$$153\mathrm{.}70$

$$76\mathrm{.}85$

Selling price

$307\mathrm{.}40$

$210\mathrm{.}25$

$106\mathrm{.}94$

Cost to sell

$27\mathrm{.}55$

$11\mathrm{.}60$

$3\mathrm{.}63$

Cost to complete

$46\mathrm{.}40$

$42\mathrm{.}05$

$30\mathrm{.}81$

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$.52\mathrm{.}75.)$