Data related to the inventories of Kimzey Medical Supply are presented below: Surgical Surgical Rehab Rehab Equipment Supplies Equipment Supplies $ 285 $ 145 $ 365 $ 190 Selling price Cost 195 115 275 187 Replacement cost 265 105 260 183 Costs to sell $ 40 $ 10 $ 30 $ 20 Normal gross profit ratio 40% 40% 40% 40% 23 In applying the lower of cost or market rule, the inventory of rehab equipment would be valuediat: Select one: A. $195. B. $260. C. $245. D. $131