Management has decided to change from the weighted average method of inventory valuation to specific identification due to an improved ability to track each item of inventory. The specific identification method is considered more reliable and relevant. Select one of these three items - Is this considered: an error; a change in estimate; a change in policy. And then: Select one of these two items - Should this be adjusted: retrospectively: prospectively NOTE - two boxes should be selected! Error Change in estimate Change in policy Retrospectively Prospe