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Data related to the inventories of Costco Medical Supply are presented below:
| Surgical Equipment | Surgical Supplies | Rehab Equipment | Rehab Supplies |
Selling price | $ 279 | $ 129 | $ 332 | $ 150 |
Cost | 161 | 91 | 286 | 146 |
Costs to sell | 13 | 11 | 22 | 11 |
In applying the lower of cost or net realizable value rule, the inventory of rehab equipment would be valued at:
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