The correct option is c. Specific Identification is where cost flow assumptions follow the physical flow of goods .
The way or channel that costs flow through a company is referred to as the flow of costs. The flow of costs typically pertains to manufacturing businesses where accountants are required to quantify expenses associated with raw materials, work in progress, finished product inventory, and cost of goods. The term "flow of costs" refers to components in other operations that have a cost associated with them, including such labor and overhead, in addition to inventory. The evaluation of the raw materials in the manufacture is the first step in the flow of expenses. Next, the work-in-process inventory is where the cost flow is directed. In addition to any overhead expenses, the cost of the production's machinery and manpower is added.
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