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

$\backslash$table$[[($per unit$),$Skis,Boots,Parkas$],[$Historical cost$,$$$228\mathrm{.}00,$$$127\mathrm{.}20,$$$63\mathrm{.}60$