5) Data related to the inventories of Costco Medical Supply are presented below: Surgical Equipment $ 260 170 Selling price Cost Costs to sell Surgical Supplies $ 100 90 Rehab Equipment $ 340 Rehab Supplies $ 165 162 10 250 15 25 In applying the lower of cost or net realizable value rule, the inventory of rehab supplies would be valued at: A) $165. B) $155. C) $162 D) $152. 6) Data related to the inventories of Alpine Ski Equipment and Supplies is presented below: Selling price Cost Replacement cost Sales commission Skis $ 180,000 128,000 120,000 Boots $ 140,000 133,000 130,000 Apparel $ 120,000 90,000 110,000 Supplies $ 60,000 45,000 41,000 10 % 10 % 10 % 10 % In applying the lower of cost or net realizable value rule, the inventory of skis would be valued at: A) $162,000. B) $180,000 C) $128,000 D) $120,000