Data related to the inventories of Costco Medical Supply are presented below: Selling price Cost Costs to sell Surgical Equipment $ 264 162 20 Surgical Supplies $ 124 101 8 Rehab Equipment $ 340 264 34 Rehab Supplies $ 161 154 14 In applying the lower of cost or net realizable value rule, the inventory of surgical equipment would be valued at: Multiple Choice O $202 O O s162, $162. d $140. $216. O