Data related to the inventories of Kimzey Medical Supply are presented below: Surgical Surgical Rehab Rehab Equipment Supplies Equipment Supplies $320 $180 $400 $225 230 150 310 222 300 140 295 218 54 17 37 34 30% 30% 30% 20% Selling price Cost Replacement cost Costs to sell Normal gross profit ratio - In applying the lower of cost or market rule, the inventory of surgical equipment would be valued at: Data related to the inventories of Kimzey Medical Supply are presented below: Surgical Surgical Rehab Rehab Equipment Supplies Equipment Supplies $320 $180 $400 $225 230 150 310 222 300 140 295 218 54 17 37 34 30% 30% 30% 20% Selling price Cost Replacement cost Costs to sell Normal gross profit ratio - In applying the lower of cost or market rule, the inventory of surgical equipment would be valued at