Data related to the inventories of Alpine Ski Equipment and Supplies is presented below:3. In applying the LCM rule, the inventory of skis would be valued at: A. $162,000.B. $128,000.C. $120,000.D. $126,000. 4. In applying the LCM rule, the inventory of boots would be valued at: A. $135,000.B. $133,000.C. $130,000.D. $105,000.