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Note: January 8 reflects transportation costs regarding the January 7 purcha taken regarding payment of the January 7 purchase within the discount peric QS 6-9 Contrasting inventory costing methods QL03 Identify the inventory costing method most closely related to each of the cost per unit is increasing: a. Current cost of inventory not reflected on income statement b. Results in a balance sheet inventory closest to replacement costs fumduct has unique features that affect cost