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

	Surgical Equipment				Surgical Supplies				Rehab Equipment				Rehab Supplies
Selling price	$	266			$	131			$	350			$	158
Cost		161				95				266				153
Costs to sell		12				13				24				12

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

Multiple Choice

A. $99.

B. $146.

C. $153.

D. $149.