The question did not supply the four listed companies.
However, the companies that usually use the specific identification methods to value their ending inventory and the cost of goods sold are the companies that trade unique and high-value goods.
For a piece of jewelry, each item is usually unique, and they are not mass-produced. Such a company can use the specific identification to track the cost of each item. Companies selling heavy equipment can also use the specific identification method to value their inventory.
Thus, the specific identification method enables the company to determine the cost of its ending inventory and the cost of goods sold.
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