Match the term with the correct definition. Consignee Consignor First-in, First-out Last-in, First-out Weighted Average Specific Identification Lower of Cost or Market Market FOB Shipping Point FOB Destination Obsolete Goods Cost of Goods Sold A. Ownership transfers when the inventory arrives at the buyer's warehouse B. Person who owns goods and includes those goods in their inventory count but has another person actually sell the goods for them C. Inventory cost flow that requires identification of the exact item purchased or sold D. Inventory cost flow that assumes the last items purchased are the first items sold. E. Inventory cost flow that calculates the average cost of the items in inventory. F. Cost to replace inventory. G. Inventory cost flow that assumes the first items purchased are the first items sold. H. Ownership transfers when inventory leaves the seller's warehouse 1. The original cost of merchandise resold to customers. J. Person that sells goods owned by another person. K. Goods that are out-of-date and cannot be sold. L. Method used to value inventory at the lower of the original cost or replacement value