Willie Nelson's Boots uses the conventional retail method to estimate ending inventory. Cost data for the most recent quarter is shown below. Beginning inventory Net purchases Net markups Net markdowns Net sales Cost Retail $ 44,000 $ 72,000 145,000 209,000 19,900 44,000 216,000 To the nearest thousand, estimated ending inventory using the conventional retail method is: (Do not round Intermediate calculations.) Multiple Choice $21.000 $36.000 $25,200 $15.000 Data related to the inventories of Alpine Ski Equipment and Supplies is presented below: Selling price Cost Replacement cost Sales commission Skis $162,000 137,000 132,000 10% Boots $163,000 142,900 122,000 10% Apparel $102,000 71,400 91,400 10% Supplies $61,000 39,650 35,650 10% In applying the lower of cost or net realizable value rule, the inventory of skis would be valued at Multiple Choice O $113.400. O $132000. $145.800. $137000