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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 $260 $100 $340

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

Surgical Equipment Surgical Supplies Rehab Equipment Rehab Supplies
Selling price $260 $100 $340 $165
Cost 170 90 250 162
Costs to sell 30 15 25 10

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

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