In applying the lower of cost and net realizable value rule, the inventory of skis would be valued at:
A.	$162,000.
B.	$128,000.
C.	$120,000.
D.	$180,000.
Answer:B
In applying the lower of cost and net realizable value rule, the inventory of skis would be valued at:
A.	$162,000. B.	$128,000. C.	$120,000. D.	$180,000.