Follow data on Vega Corp's inventory Surgical Equipment Selling price $ 276 Cost 151 Costs to sell 15 Surgical Supplies $ 128 Rehab Equipment $ 341 256 Rehab Supplies $ 147 145 9 95 10 17 In applying the lower of cost or net realizable value rule, the inventory of surgical equipment would be valued at: Multiple Choice $198 $225 $261 5151