US SVENS 140,0 Data related to the inventories of Alpine Ski Equipment and Supplies is presented below Ski Boots Apparel Supplies Selling prion 180,0 120,0 000 00 00 00 $ 00 Cool 1280 133 0 90,00 45,0 00 00 0 00 Replacement 120,0 130,0 110,0 41,0 cos 00 00 00 00 Sales commission 10% 10% 10% 10% In applying the lower of cost or net realizable value rule, the inventory of apparel would be valued at: $108,000 $99.000 $110,000 500.000