1. Data related to the inventories of Costco Medical Supply are presented below:

	Surgical Equipment	Surgical Supplies	Rehab Equipment	Rehab Supplies
Selling price	$269	$138	$334	$146
Cost	160	91	282	143
Costs to sell	27	14	32	10

In applying the lower of cost and net realizable value rule, the inventory of rehab equipment would be valued at:

$273.$302.$282.$232.

2. Data related to the inventories of Costco Medical Supply are presented below:

	Surgical Equipment	Surgical Supplies	Rehab Equipment	Rehab Supplies
Selling price	$263	$135	$343	$148
Cost	170	130	263	148
Costs to sell	16	17	32	7

In applying the lower of cost and net realizable value rule, the inventory of surgical supplies would be valued at:

$118. $130. $91. $108.

Data related to the inventories of Costco Medical Supply are presented below:

	Surgical Equipment	Surgical Supplies	Rehab Equipment	Rehab Supplies
Selling price	$263	$135	$343	$148
Cost	170	130	263	148
Costs to sell	16	17	32	7

In applying the lower of cost and net realizable value rule, the inventory of surgical supplies would be valued at:

$118. $130. $91. $108.