Data related to the inventories of Kimzey Medical Supply are presented below: Surgical Equipment $270 180 250 34 409 Selling price Cost Replacement cost Costs to sell Normal gross profit ratio Surgical Supplies $130 100 90 7 408 Rehab Supplies $175 172 168 Rehab Equipment $350 260 245 27 408 14 408 In applying the lower of cost or market rule, the inventory of surgical equipment would be valued at