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

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

(surgical equipment, surgical supplies, rehab equipment, rehab supplies)
selling price: (260, 120, 340, 165)
cost: (170, 90, 250, 162)
replacement cost: (240, 80, 235,158)
disposal cost: (30, 5, 25, 10)
normal gross profit ratio: (30%, 30%, 30%, 20%)
In applying the LCM rule, the inventory of surgical equipment would be valued at:



A. $230.
B. $240.
C. $170.
D. $152.


Answer: C. $170.


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