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

Surgical Equipment

Selling price:$264

Cost:168

Cost to sell:11

Surgical Supplies

Selling price:$129

Cost:97

Cost to sell:6

Rehab Equipment

Selling price:$328

Cost:282

Cost to sell:20

Rehab Supplies

Selling price:$156

Cost:155

Cost to sell:8

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

A.) $233

B.) $267

C.) $282

D.) $308

Please show work