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Data related to the inventories of Costco Medical Supply are presented below: Surgical Equipment Surgical Supplies Rehab Equipment Rehab Supplies Selling price $ 278 $

Data related to the inventories of Costco Medical Supply are presented below:

Surgical Equipment Surgical Supplies Rehab Equipment Rehab Supplies
Selling price $ 278 $ 133 $ 344 $ 150
Cost 169 92 264 144
Costs to sell 11 8 30 13

In applying the lower of cost or net realizable value rule, the inventory of surgical equipment would be valued at:

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