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

	Surgical Equipment				Surgical Supplies				Rehab Equipment				Rehab Supplies
Selling price	$	268			$	129			$	351			$	163
Cost		155				106				253				165
Costs to sell		23				6				23				5

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

$223.

$155.

$181.

$245.