please do 12 and 13 its 1 question

The following information is for questions 12-13. Data related to the inventories of Costco Medical Supply are presented below: Surgical Surgical Rehab Rehab Equipment Supplies Equipment Supplies Selling price $ 260 $ 100 $ 340 $ 165 Cost 170 90 250 162 Costs to sell 5 25 10 30 12. In applying the lower of cost or net realizable value rule, the inventory of surgical equipment would be valued at: A. $260 B. $30 C. $230 D. $90 E. $170 13. In applying the lower of cost or net realizable value rule, the inventory of surgical supplies would be 2