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

	Surgical Equipment	Surgical Supplies	Rehab Equipment	Rehab Supplies
Selling price	$261	$131	$329	$150
Cost	153	103	282	150
Costs to sell	27	11	15	7

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

$268.

$282.

$314.

$219.