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

	Surgical Equipment				Surgical Supplies				Rehab Equipment				Rehab Supplies
Selling price	$	263			$	125			$	359			$	149
Cost		153				95				266				145
Costs to sell		20				13				30				11

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

rev: 01_06_2020_QC_CS-245840, 11_18_2021_QC_CS-285651

Multiple Choice

• $204.

• $153.

• $134.

• $193.