Presented below is information related to Concord Inc.s inventory.

(per unit)		Skis		Boots		Parkas
Historical cost		$237.50		$132.50		$66.25
Selling price		265.00		181.25		92.19
Cost to sell		23.75		10.00		3.13
Cost to complete		40.00		36.25		26.56

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		LCNRV
Skis		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
Boots		enter a dollar amount		enter a dollar amount		enter a dollar amount
Parkas		enter a dollar amount		enter a dollar amount		enter a dollar amount