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Companies that purchase inventories that are primarily in finished form for resale to customers.
06_173
178. _____ Cost of components that will become part of the finished product but have not yet been used in production.
06_173
Reference: 06_178
Listed below are ten terms followed by a list of phrases that describe or characterize five of the terms. Match each phrase with the best term placing the letter designating the term in the space provided.
Terms:
a. Ending inventory
b. Freight-in
c. Cost of goods sold
d. LIFO conformity rule
e. LIFO
f. Freight-out
g. LIFO reserve
h. Specific identification
i. FIFO
j. Average cost
179. _____ Inventory costing method that matches each unit of inventory with its actual cost.
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