Data Related to the Inventories of Costco Medical Supply Are

Data related to the inventories of Costco Medical Supply are presented below: $$\begin{array} { l c c c r } & \text { Surgical } & \text { Surgical } & \text { Rehab } & \text { Rehab } \\& \text { Equiprnent } & \text { Supplies } & \text { Equipment } & \text { Supplies } \\\text { Selling price } & \$ 260 & \$ 100 & \$ 340 & \$ 165 \\\text { Cost } & 170 & 90 & 250 & 162 \\\text { Costs to sell } & 30 & 15 & 25 & 10\end{array}$$
- In applying the lower of cost or net realizable value rule, the inventory of rehab supplies would be valued at:

A) $165.
B) $152.
C) $162.
D) $155.