Presented below is information related to Ayayai Inc.'s inventory, assuming Ayayai uses lower-of-LIFO cost-or-market. Skis Boots Parkas (per unit) Historical cost Selling price Cost to distribute Current replacement cost Normal profit margin $212.80 237.44 21.28 227.36 35.84 $118.72 162.40 8.96 117.60 32.48 $59.36 82.60 2.80 57.12 23.80 Determine the following: (a) The two limits to market value (i.e., the ceiling and the floor) that should be used in the lower-of-cost-or-market computation for skis. Ceiling Limits 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-or-market. The market amount