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

	Surgical Equipment	Surgical Supplies	Rehab Equipment	Rehab Supplies
Selling price	$280	$139	$352	$154
Cost	$156	$93	$259	$150
Costs to sell	$22	$10	$25	$11

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

Multiple Choice

A) $156.

B) $196.

C) $258.

D) $229.