urrent Attempt in Progress

Presented below is information related to Blue Inc.$\text{'}$s inventory, assuming Blue uses lower$-$of$-$LIFO cost$-$or$-$market.

$\backslash$table$[[,,,],[($per unit$),$Skis,Boots,Parkas$],[$Historical cost$,$$$273\mathrm{.}60,$$$152\mathrm{.}64,$$$76\mathrm{.}32$