Data related to the inventories of Kimzey Medical Supply are presented below: Surgical Equipment Surgical Supplies Rehab Equipment Rehab Supplies Selling price $ 280 $ 140 $ 360 $ 185 Cost 190 110 270 182 Replacement cost 260 100 255 178 Costs to sell 38 9 41 18 Normal gross profit ratio 20% 20% 20% 30% In applying the lower of cost or market rule, the inventory of rehab equipment would be valued at:

$253

$319

$255

$150