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Data related to the inventories of Costco Medical Supply are presented below: Surgical Equipment $277 157 20 Surgical Supplies $134 96 Selling price Cost Costs

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Data related to the inventories of Costco Medical Supply are presented below: Surgical Equipment $277 157 20 Surgical Supplies $134 96 Selling price Cost Costs to sell Rehab Equipment $344 250 31 Rehab Supplies $164 166 In applying the lower of cost or net realizable value rule, the inventory of surgical equipment would be valued at

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