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

	Surgical				Surgical				Rehab				Rehab
	Equipment				Supplies				Equipment				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 or net realizable value rule, the inventory of rehab supplies would be valued at:

Multiple Choice

• $165.

• $152.

• $162.

• $155.