Presented below is information related to Shamrock Inc.'s inventory. Skis Boots Parkas (per unit) Historical cost Selling price Cost to sell Cost to complete $380.00 424.00 38.00 64.00 $212.00 290.00 16.00 58.00 $106.00 147.50 5.00 42.50 Determine the following: the net realizable value for each item, and the carrying value of each item under LCNRV. Item Cost NRV LCNRV Skis $ Boots Parkas