Presented below is information related to Rembrandt Inc.Ac€?cs inventory. (per unit) Skis Boots P

Presented below is information related to Rembrandt Inc.Ac€?cs inventory.

(per unit)

Skis

Boots

Parkas Historical cost

$278.35

$155.29

$77.65 Selling price

310.58

212.43

108.04 Cost to distribute

27.84

11.72

3.66 Current replacement cost

297.40

153.83

74.72 Normal profit margin

46.88

42.49

31.13

the cost amount that should be used in the lower-of-cost-or-market comparison of boots.