Data related to the inventories of Kimzey Medical Supply are presented below:

	Surgical				Surgical				Rehab				Rehab
	Equipment				Supplies				Equipment				Supplies
Selling price	$	300			$	160			$	380			$	205
Cost		210				130				290				202
Replacement cost		280				120				275				198
Costs to sell		46				13				33				26
Normal gross profit ratio		40	%			40	%			40	%			40	%

In applying the lower of cost or market rule, the inventory of surgical equipment would be valued at: