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

	Surgical Equipment				Surgical Supplies				Rehab Equipment				Rehab Supplies
Selling price	$	270			$	139			$	337			$	156
Cost		166				99				285				151
Costs to sell		24				5				31				12

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

A) $306

B) $215

C) $285

D)$274