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 $265 175 245 32 20% Surgical Supplies $125 95 85 6 20% Rehab Equipment $345 255 240 26 20 Rehab Supplies $170 167 163 12 30% In applying the lower of cost or market rule, the inventory of rehab supplies would be valued at: Multiple Choice O $158 $63 $167 O 5:07