13" D Select from the option list provided the inventory cost flow assumption for each item below. Each choice may be used once, more than once, or not at all. Item 1. Results in the highest cost of goods sold if prices are rising. 2. Unaffected by whether a perpetual or periodic system is used if goods are not specifically identified. 3. Reflects the actual physical flow of goods. 4. Determines cost only at period end, and all the units of inventory included in the measurement of cost of goods sold and ending inventory are based on this single per unit cost. 5. Ending inventory approximates current replacement cost. 6. Requires an estimate of price-level changes for specific inventories. Assumption E