Data related to the inventories of Magno Health are presented below:

	Surgical Equipment	Surgical Supplies	Rehab Equipment	Rehab Supplies
Selling price	$260	$100	$340	$165
Cost	170	90	250	162
Costs to sell	30	15	25	10

In applying the lower of cost and net realizable value rule, the inventory of rehab supplies would be valued at:

$162.

$165.

$152.

$155.