38. 400 points Data related to the inventories of Costco Medical Supply are presented below Surgicel SurgiclRehabRehab Selling price $260 170 30 $100 90 15 S165 162 10 $340 ost 250 Costs to sell In applying the lower of cost and net realizable value rule, the inventory of rehab equipment would be valued at O $340 $315. $250 O $225