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

Surgical Equipment Selling Price: 273 Cost: 158 Costs to sell: 26

Surgical Supplies Selling Price: 133 Cost: 123 Costs to sell: 25

Rehab Equipment Selling Price: 347 Cost: 258 Costs to sell: 32

Rehab Supplies: Selling Price: 163 Cost: 156 Costs to sell: 14

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

A - 100

B - 123

C - 108

D - 81