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

	Surgical Equipment	Surgical Supplies	Rehab Equipment	Rehab Supplies
Selling price	$274	$127	$324	145
Cost	$168	$104	$290	141
Costs to sell	$29	$6	$33	11

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

A) $291.

B) $269.

C) $290.

D) $200.