Match the term on the left to the appropriate description on the right Cost of goods available for sale (COGAS) UFO reserve Lower-of-cost-of-market Inventory turnover ratio firstvo Periodic inventory A The amount by which inventory measured under fo would exceed inventory measured under LIFO B. An inventory cost flow assumption C. The maximum value that cost of goods sold (COGS) can be in a period, D. A method for calculating coas based on ending inventory value Avaluation rule applied to ending inventory A measure for evaluating a company's inventory margument