14) Data related to the inventories of Kimzey Medical Supply are presented below: Surgical Equipment $ 260 170 240 30 30 % Surgical Supplies $ 120 90 Selling price Cost Replacement cost Costs to sell Normal gross profit ratio Rehab Equipment $ 340 250 235 25 30 % Rehab Supplies $ 165 162 80 158 10 20 % 30 % In applying the lower of cost or market rule, the inventory of rehab supplies would be valued at: A) $162 B) $155 C) $158. D) $122