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Data related to the inventories of Costco Medical Supply are presented below: Selling price Cost Costs to sell Surgical Equipment $ 264 164 16 Surgical

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Data related to the inventories of Costco Medical Supply are presented below: Selling price Cost Costs to sell Surgical Equipment $ 264 164 16 Surgical Supplies $ 137 195 7 Rehab Equipment $ 352 263 16 Rehab Supplies $ 155 152 10 In applying the lower of cost or net realizable value rule, the inventory of surgical equipment would be valued at

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