Seved Data related to the inventories of Costco Medical Supply are presented below Surgical Equipment $260 Surgical Supplies $100 Rehab Rehab Equipment $340 Supplies Selling price $165 Cost 170 90 250 162 Costs to sel1 30 15 25 10 In applying the lower of cost or net realizable value rule, the inventory of surgical equipment would be valued at Multiple Choice $170 $230 $240