Data related to the inventories of Costco Medical Supply are presented below: Surgical Equipment Surgical Supplies Rehab Equipment Rehab Supplies Selling price Cost $275 $131 $354 $152 168 125 270 147 Costs to sell 26 22 17 12 02 In applying the lower of cost or net realizable value rule, the inventory of surgical supplies would be valued at: Multiple Choice $103. $83. $125 $109