A firm wants to adopt backflush costing. Which of the following is true about backflush costing?

Backflush costing is not easily combined with direct (variable) costing.

Backflush costing often uses different inventory accounts than other costing methods.

Backflush costing is not easily combined with throughput accounting.

Backflush costing helps firms keep better track of inventory balances throughout the month compared to other costing methods.