Data related to the inventories of Kimzey Medical Supply are presented below: Rehab Equipment $425 Selling price Cost Replacement cost Costs to sell Normal gross profit ratio Surgical Equipment $345 255 325 64 40% Surgical Supplies $205 175 165 22 40% Rehab Supplies $250 247 243 44 335 320 42 40% 40% In applying the lower of cost or market rule, the inventory of rehab supplies would be valued at: Multiple Choice $106. $243. $247. $206