Question 12 6 points 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 or market Days sales in inventory UFO first out) Periodic inventory A A method for calculating COGS from COGAS B. Beginning inventory + Purchases The amount you would add to inventory measured under Liro to estimate the inventory's vale under FIFO D. A measure for evaluating a company's inventory management L. An inventory cost wassumption 1. A valuation de pled to endine nentory