Here's data related to Costco Medical Supply's inventories: Surgical Equipment, selling price $260, cost $170, costs to sell $30; Surgical Supplies, selling price $100, cost $90, costs to sell $15; Rehab Equipment, selling price $340, cost $250, costs to sell $25; Rehab Supplies, selling price $165, cost $162, costs to sell $10. In applying the LCM rule, the inventory of surgical equipment would be valued at