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

$\backslash$table$[[($per unit$),$Skis,Boots,Parkas$],[$Historical cost$,$$$281\mathrm{.}20,$$$156\mathrm{.}88,$$$78\mathrm{.}44$