Presented below is information related to Crane Inc.$\text{'}$s inventory, assuming Crane uses lower$-$of$-$LIFO cost$-$or$-$market.

$\backslash$table$[[($per unit$),$Skis,Boots,Parkas$],[$Historical cost$,$$$193\mathrm{.}80,$$$108\mathrm{.}12,$$$54\mathrm{.}06$