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begin{tabular}{lcccc} & begin{tabular}{c} Surgical Equipment end{tabular} & begin{tabular}{c} Surgical Supplies end{tabular} & begin{tabular}{c} Rehab Equipment end{tabular} & begin{tabular}{c} Rehab Supplies end{tabular}
\\begin{tabular}{lcccc} & \\begin{tabular}{c} Surgical \\\\ Equipment \\end{tabular} & \\begin{tabular}{c} Surgical \\\\ Supplies \\end{tabular} & \\begin{tabular}{c} Rehab \\\\ Equipment \\end{tabular} & \\begin{tabular}{c} Rehab \\\\ Supplies \\end{tabular} \\\\ Selling price & \\( \\$ 305 \\) & \\( \\$ 165 \\) & \\( \\$ 385 \\) & \\( \\$ 210 \\) \\\\ Cost & 215 & 135 & 295 & 207 \\\\ Replacement cost & 285 & 125 & 280 & 203 \\\\ Costs to sell & 48 & 14 & 46 & 28 \\\\ Normal gross profit ratio & \\( 30 \\% \\) & \\( 30 \\% \\) & \\( 30 \\% \\) & \\( 20 \\% \\) \\\\ \\ \\end{tabular}
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