Presented below is information related to Swifty Inc's inventory, assuming Swifty uses lower-of-LIFO cost-or-market. Parkas $66.78 92.93 (per unit) Skis Boots Historical cost $239.40 $133.56 Selling price 267.12 182.70 Cost to distribute 23.94 10.08 Current replacement cost255.78 132.30 Normal profit margin 40.32 36.54 3.15 64.26 26,78 Determine the following: (a) The two limits to market value (ie, the ceiling and the floor) that should be used in the lower-of-cost-or-market computation for skis. Ceiling Limit $ Floor Limit $ (b) The cost amount that should be used in the lower-of-cost-or-market comparison of boots The cost amount $ (c) The market amount that should be used to value parkas on the basis of the lower-of-cost-cr-market. The market amounts