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

	Surgical Equipment				Surgical Supplies				Rehab Equipment				Rehab Supplies
Selling price	$	272			$	128			$	357			$	156
Cost		160				108				252				153
Costs to sell		17				9				26				10

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

$146.

$149.

$153.

$115.