Data related to the inventories of Kimzey Medical Supply are presented below. Surgical Surgical Rehab Rehab Equipment Supplies Equipment Supplies Selling price $ 260 $ 120 $ 340 $ 165 Cost 240 90 13 8 80 230 162 Replacement cost 240 80 158 235 Costs to sell 30 5 25 25 10 Normal profit ratio 30% 30% 30% 20% In applying the lower of cost or market rule, the loss due to write-down of inventory of rehab equipment would be valued 05 O 15 00 90