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

	Surgical Equipment				Surgical Supplies				Rehab Equipment				Rehab Supplies
Selling price	$	274			$	140			$	348			$	156
Cost		166				101				259				152
Costs to sell		15				8				30				11

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

a. $259

b. $166

c. $222

d. $191