Presented below is information related to Novak Inc.'s inventory. (per unit) Skis Boots Parkas Historical cost $427.50 $238.50 $119.25 Selling price 477.00 326.25 165.94 Cost to sell 42.75 18.00 5.63 Cost to complete 72.00 65.25 47.81 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, e.g. 52.75.) Item Skis Boots Parkas Cost SA NRV +A LCNRV