Data related to the inventories of Costco Medical Supply are presented below: Surgical Surgical Rehab Rehab Equipment Supplies Equipment Supplies Seling price $ 260 16 $ 100 $ 340 $ 5 Cost 170 90 250 16 2 Costs to sell 30 15 25 10 In applying the lower of cost or net realizable value rule, the inventory of rehab equipment would be valued at: $315 $250 $225. $340