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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 $260 $100 $340 $165
Cost  170   90   250  162
Costs to sell     30     15      25   10

In applying the lower of cost and net realizable value rule, the inventory of rehab equipment would be valued at:

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