Match the items below by entering the appropriate code letter in the space provided. Merchandise Inventory Work in process FOB shipping point FOB destination Specific identification method First-in, first-out (FIFO) method Last-in, first-out (LIFO) method Average cost method LIFO reserve Inventory turnover ratio A. Title to the goods transfers when the public carrier accepts the goods from the seller. B. Goods that are only partially completed in a manufacturing company. C. Title to goods transfers when the goods are delivered to the buyer. D. Tracks the actual physical flow for each inventory item available for sale. E. The difference between inventory reported using LIFO and inventory using FIFO. F. Goods ready for sale to customers by retailers and wholesalers. G. Ending inventory valuation consists of the most recent inventory purchases. H. Measures the number of times the inventory sold during the period. I. Cost of goods sold consists of the most recent inventory purchases. J. The same unit cost is used to value ending inventory and cost of goods sold.