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Data related to the inventories of Costco Medical Supply are presented below: Surgical Equipment Surgical Supplies Rehab Equipment Rehab Supplies Selling price $260 $100 $340

Data related to the inventories of Costco Medical Supply are presented below: Surgical Equipment Surgical Supplies Rehab Equipment Rehab Supplies Selling price $260 $100 $340 $165 Cost 170 90 250 162 Costs to sell 30 15 25 10 In applying the lower of cost and net realizable value rule, the inventory of surgical equipment would be valued at:

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