HELP CENTER Data related to the inventories of Kimzey Medical Supply are presented below: Surgical Surgical Rehab Rehab Equipment Supplies Equipment Supplies Selling price $ 260 $ 120 $ 340 $ 165 Cost 240 90 90 250 162 Replacement cost 240 Costs to sell 30 80 80 235 158 S 56 25 10 10 Normal profit ratio 30% 30% 30% 20% 4 In applying the lower of cost or market rule, the loss due to write-down of inventory of rehab supplies would be valued 4 02 07