Data related to the inventories of Costco Medical Supply are presented below. Surgical Surgical Equipment Supplies Rehab Equipment Rehab Selling price Cost $276 $123 $353 Supplies $147 Costs to sell 165 16 103 264 144 14 23 10 144 In applying the lower of cost or net realizable value rule, the inventory of surgical equipment would be valued at: Multiple Choice $207 $134 $197 Selling price Cost Costs to sell Equipment $276 Supplies $123 Equipment $353 Supplies $147 165 103 264 144 16 14 23 10 In applying the lower of cost or net realizable value rule, the inventory of surgical equipment would be valued at: Multiple Choice O $207 $134. $197 $165