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 $350 260 330 66 30% Surgical Supplies $210 180 170 23 30% Rehab Equipment $430 340 325 43 30% Rehab Supplies $255 252 248 46 20% In applying the lower of cost or market rule, the inventory of rehab supplies would be valued at