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 $360 270 340 70 40% Surgical Supplies $220 190 180 25 40% Rehab Equipment $440 350 335 45 40% Rehab Supplies $265 262 258 50 40% In applying the lower of cost or market rule, the inventory of surgical supplies would be valued at: Multiple Choice $180. $200. O $155. $190