Due to COVID-19 pandemic which hit Malaysia since late January 2020, the inflation rate of this country has increased. Accordingly, the financial accounting reports for the year ended 31 December 2020 of BASB have never seemed to match the actual results of the company. Management has studied the problem and it appeared that the beginning inventories may be the cause of the unmatched information. The reason for this is that the inventory costs have been fluctuated due to the inflation. Suggest the best way on how process costing can assist in addressing the problem faced by BASB. Provide justifications for your suggestion.