ACME Coal mines and sells coal. After the coal is mined, ACME employees use a large commercial stacker to transfer the mined coal up a conveyor where it is poured onto a large pile. ACME then takes coal from the top of the pile, where it is transferred to rail cars and shipped to customers. Which of the following inventory valuation methods would most closely approximate the actual physical flow of ACME's inventory? 1 Average cost LIFO None of the methods approximate ACME's physical flow of inventory. Specific identification OFIFO