Presented below is information related to Sunland Inc.s inventory.

(per unit)		Skis		Boots		Parkas
Historical cost		$313.50		$174.90		$87.45
Selling price		349.80		239.25		121.69
Cost to sell		31.35		13.20		4.13
Cost to complete		52.80		47.85		35.06

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		Cost		NRV		LCNRV
Skis		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
Boots		enter a dollar amount		enter a dollar amount		enter a dollar amount
Parkas		enter a dollar amount		enter a dollar amount		enter a dollar amount