Presented below is information related to Waterway Inc's inventory. Skis Boots Parkas (per unit) Historical cost Selling price $370.50 $206.70 $103.35 413.40 282.75 143.81 37.05 15,60 4.88 Cost to sell Cost to complete 62.40 56.55 41.44 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 $ $ Boots Parkas