Data related to the inventories of Kimzey Medical Supply are presented below:   Surgical Equipment Surgical Supplies Rehab Equipment Rehab Supplies Selling price $ 315 $ 175 $ 395 $ 220 Cost 225 145 305 217 Replacement cost 295 135 290 213 Costs to sell 52 16 36 32 Normal gross profit ratio 40% 40% 40% 40% In applying the lower of cost or market rule, the inventory of surgical supplies would be valued at:   Multiple Choice   $155.   $145.   $135.   $119.

Data related to the inventories of Alpine Ski Equipment and Supplies is presented below:   Skis Boots Apparel Supplies Selling price $ 168,000 $ 163,000 $ 109,000 $ 66,000 Cost 140,000 142,000 70,850 42,900 Replacement cost 131,000 128,000 90,850 38,900 Sales commission 10% 10% 10% 10% In applying the lower of cost or net realizable value rule, the inventory of skis would be valued at:   Multiple Choice   $151,200.   $131,000.   $140,000.   $117,600.

How much is reggies amount realized?