The Specific Cost Identification Inventory Cost Flow Method Has All

Multiple Choice

The specific cost identification inventory cost flow method has all of the following characteristics except:

A) It is especially applicable when small and expensive items are handled in large quantities.
B) It relates cost flow to the specific flow of physical goods.
C) It identifies the cost of each physical item available for sale with either the ending inventory or cost of goods sold.
D) It is particularly susceptible to income manipulation.