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Data related to the inventories of Costco Medical Supply are presented below:
Surgical Equipment Selling Price: 273 Cost: 158 Costs to sell: 26
Surgical Supplies Selling Price: 133 Cost: 123 Costs to sell: 25
Rehab Equipment Selling Price: 347 Cost: 258 Costs to sell: 32
Rehab Supplies: Selling Price: 163 Cost: 156 Costs to sell: 14
In applying the lower of cost or net realizable value rule, the inventory of surgical supplies would be valued at:
A - 100
B - 123
C - 108
D - 81
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