Data related to the inventories of Costco Medical Supply are presented below: Surgical equipment: selling price: $262 Cost:168 Cost to sell:19 Surgical Supplies selling price:$138 Cost :135 Cost to sell:16 Rehab Equipment selling price: $359 Cost:254 Cost to sell: 35 Rehab Supplies Selling price:$158 Cost:156 Cost to sell: 9 In applying the lower of cost and net realizable value rule, the inventory of surgical supplies would be valued at: A.) $97 B.) $81 C.) $122 D.) $135