Match the inventory costing method from the list below that is being described in each situation in letters a-e. In all cases, assume a period of rising prices. FIFO First in, first out LIFO Last in, first out WA SI Weighted average Specific identification a. The method that is used if each inventory item can be matched with a specific purchase and invoice. b. The method that will cause the company to have the lowest income taxes. c. The method that will cause the company to have the lowest cost of goods sold. d. The method that will assign a value to inventory that approximates current cost. e. The method that will tend to smooth out erratic changes in costs.