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ABC company is a retailer operating in an industry that experiences inflation(rising prices). ABC wants to maintain a high current ratio. which inventory costing method

ABC company is a retailer operating in an industry that experiences inflation(rising prices). ABC wants to maintain a high current ratio. which inventory costing method should ABC consider using?

( I already know the answer, I just need to know the process, why? and I'm kind confusing about cost of good sold) please help me

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