Which of the Following Statements Is Incorrect

Multiple Choice

Which of the following statements is incorrect?

A) A year-end purchase of inventory increases the LIFO cost of goods sold when unit costs are increasing.
B) A year-end purchase of inventory increases the FIFO ending inventory when unit costs are increasing.
C) The choice of an inventory costing method is dependent on the actual flow of goods when inventory is sold.
D) A year-end purchase of inventory does not affect the weighted-average ending inventory when unit costs are increasing.