Presented below is information related to Metlock Inc's inventory, assuming Metlock uses lower-of-LIFO cost-or-market. (per unit) Skis Boots Parkas Historical cost $228.00 $127.20 $63.60 Selling price 254.40 174.00 88.50 Cost to distribute 22.80 9.60 3.00 Current replacement cost 243.60 126.00 61.20 Normal profit margin 38.40 34.80 25.50 Determine the following: (a) The two limits to market value (ie., the ceiling and the floor) that should be used in the lower-of-cost-or-market computation for skis. (Round answers to 2 decimal places, e.g. 52.75) Ceiling $ 231.6 Floor $ 193.20