Data related to the inventories of Costco Medical Supply are presented below. Selling price Cost Costs to sell Surgical Equipment $260 170 30 Surgical Supplies $100 90 15 Rehab Equipment $340 250 25 Rehab Supplies $165 162 10 In applying the lower of cost or net realizable value rule, the inventory of surgical supplies would be valued at: Multiple Choice $100 $90 $85 $75