Of the following companies, which one would not likely employ the specific identification method for inventory costing?
A. Farm implement dealership
B. Music store specializing in organ sales
C. Antique shop
D. Hardware store

The correct answer is D

Explanation:

Specific identification method of inventory is the method which helps in finding the ending cost of the inventory. And this method need the detailed physical count, as it helps the company in making or knowing how many goods brought on particular dates which is remained at the end of the year inventory.

Under this method, the companies which could adopt this method, are antique shop, farm implement dealership and music store.

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