Presented below is information related to Indigo Inc.'s inventory (per unit) Skis Boots Parkas Historical cost Selling price Cost to sell Cost to complete $285.00 318.00 28.50 48.00 $159.00 217.50 12.00 43.50 $79.50 110.63 3.75 31.88 Determine the following: the net realizable value for each item, and the carrying value of each item under LCNRV NRV Item Skis Boots Parkas Cost LCNRV