Data related to the inventories of Costco Medical Supply are presented below: ...

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Accounting

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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