As a pompany decides between using the First$-$in$,$ Fint$-$Out $($FISO$)$ or Weignted$-$Aurerage mechod foe its process costing, a number of factors must be considered. Management shoull ahwhys be possible. Which of the following is a rationale for selecting the fiFO rather than the Wef ghedAverage methba?

A$.$ A company produces a bleach chamical, $40$ FFO wall be its beest ophion.

FIFO is consldered is simpler syntem $10$ implemert

C$.$ FIFO is less time$-$cocsuming and less expensive than the Weyphed$-$Average method

D$.$ FIFO is more accurate than the Weighted$-$Average method.