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 170 90 250 162 Replacement cost 240 80 235 158 Costs to sell 30 5 25 10 Normal gross profit ratio 30 % 30 % 30 % 20 % In applying the lower of cost or market rule, the inventory of rehab supplies would be valued at? Show your calculation for full credit