31. Which of the following companies would be more likely to use the specific identification inventory costing method? a Gordon's Jewelers b. Lowe's c. Best Buy d. Wal-Mart The inventory data for an item for September are: Sep. 1 Inventory 20 units at $20 10 units 30 units at $25 20 units 10 units at $30 4 Sold 10 Purchased 17 Sold 30 Purchased 32. Using the perpetual system, costing by the first-in, first-out method, what is the cost of the merchandise inventory of 30 units on September 30? a. $800 b. $650 c. $750 d. $700 tual system, costing by the last-in, first-out method, what is the cost of the merchandise Using the perpe inventory of 30 units on September 30? a. $800 b. $650 c. $750 d. $700 33