A. $100.

B. $90.

C. $85.

D. $75.

A. $45,000.

B. $54,000.

C. $41,000.

D. $60,000.

A. $65,000.

B. $169,600.

C. $25,000.

D. $129,000.

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 15 Rehab Equipment $340 250 25 Rehab Supplies $165 162 10 30 In applying the lower of cost or net realizable value rule, the inventory of surgical supplies would be valued at: 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 10% Boots $140,000 133,000 130,000 10% Apparel $120,000 90,000 110,000 10% Supplies $60,000 45,000 41,000 10% In applying the lower of cost or net realizable value rule, the inventory of supplies would be valued at: Data below for the year ended December 31, 2021, relates to Houdini Inc. Houdini started business January 1, 2021, and uses the LIFO retail method to estimate ending inventory. Cost $ 66,000 280,000 Beginning inventory Net purchases Net markups Net markdowns Net sales Retail $ 104,000 420,000 20,000 40,000 375,000 Estimated ending inventory at retail is