Presented below is information related to Metlock Inc's inventory. (per unit) Historical cost Selling price Skis Boots $285.00 $159.00 318.00 217.50 28.50 12.00 48.00 43.50 Parkas $79.50 110.63 3.75 31.88 Cost to sell Cost to complete Determine the following: the net realizable value for each item, and the carrying value of each item under LCNRV. (Round answers to 2 decimal places, eg. 52.75.) Item Cost NRV LCNRV Skis $ Boots Parkas