Data related to the inventories of Kimzey Medical Supply are presented below! surgical Selling price Cost Replacement cost Costs to sell Normal gross profit ratio $295 205 275 CH Suport 3155 125 105 12 20% tela Equipment $975 285 270 44 20% Relin Supplies $200 197 193 24 30% 20% In applying the lower of cost or market rule, the inventory of rehab equipment would be valued at $331. $274 $150. $270