Presented below is information related to Marigold Inc's inventory, assuming Marigold uses lower$-$of$-$LIFO cost$-$or$-$market.

$\backslash$table$[[($per unit$),$Skis,Boots,Parkas$],[$Historical cost$,$$$205\mathrm{.}20,$$$114\mathrm{.}48,$$$57\mathrm{.}24$