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

	Surgical Equipment				Surgical Supplies				Rehab Equipment				Rehab Supplies
Selling price	$	276			$	131			$	359			$	156
Cost		151				100				257				151
Costs to sell		12				11				22				12

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

Multiple Choice

• $222.

• $184.

• $264.

• $151.