Data related to Costco Medical Supply inventories are presented below:

	Surgical				Surgical				rehabilitation				rehabilitation
	Equipment				supplies				Equipment				supplies
Sale price	ps	260			ps	100			ps	340			ps	165
Cost		170				90				250				162
selling costs		30				15				25				10

If the rule of the lesser of cost or net realizable value is applied, what would be the inventory of surgical equipment ?