Data related to the inventories of Costco Medical Supply are presented below: Surgical Equipment $ 261 151 26 Selling price Cost Costs to sell Surgical Supplies $123 108 10 Rehab Equipment $ 340 254 Rehab Supplies $ 149 150 6 28 In applying the lower of cost or net realizable value rule, the inventory of surgical equipment would be valued at: Multiple Choice O $151. O $235. O O $165. O O $228