Data related to the inventories of Kimzey Medical Supply are presented below: Surgical Surgical Rehab Rehab Equipment Supplies Equipment Supplies Selling price$290 $150 $370 $195 Cost 200 120 280 192 Replacement cost 270 110 265 188 Costs to sell 42 11 43 22 Normal gross profit ratio 30% 30% 30% 20% In applying the lower of cost or market rule, the inventory of rehab equipment would be valued at: Multiple Choice $327. $304. $150. $265.

Copan italia is a distributor of laboratory products and manufacturer of laboratory commodities, including transfer pipettes and flexible hematology cups used on a variety of automatic instruments to count blood corpuscle elements. copan's says that the company's business is to continually work to improve the quality of the collection and preservation of the microbiological sample in the "pre-analytical phase," as the demand for better protection of the specimen is growing day by day.