Presented below is information related to Waterway Inc's inventory, assuming Waterway uses lower$-$of$-$LIFO cost$-$or$-$market.

$\backslash$table$[[($per unit$),$Skis,Boots,Parkas$],[$Historical cost$,$$$262\mathrm{.}20,$$$146\mathrm{.}28,$$$73\mathrm{.}14$