Presented below is information related to Concord Inc's inventory, assuming Concord uses lower-of-LIFO cost-or-market. (per unit) Skis Boots Parkas Historical cost $209.00 $116.60 $58.30 Selling price 233.20 159.50 81.13 Cost to distribute 20.90 8.80 2.75 Current replacement cost 223.30 115.50 56.10 Normal profit margin 35.20 31.90 23.38 Determine the following: (a) The two limits to market value (ie, the ceiling and the floor) that should be used in the lower-of-cost-or-market computation for skis. (Round answers to 2 decimal places, eg. 52.75.)