Data related to the inventories of Kimzey Medical Supply are presented below: Selling price Cost Replacement cost Costs to sell Normal gross profit ratio Surgical Equipment $275 185 255 36 30% Surgical Supplies $135 105 95 8 30% Rehab Equipment $355 265 250 28 30% Rehab Supplies $180 177 173 16 20% In applying the lower of cost or market rule, the inventory of surgical supplies would be valued at: Multiple Choice O $87 O $95. O $115. O $105