Post-retirement benefits consist of payments by employers to retired employees for O health care and life insurance only. O health care and pensions only. O life insurance and pensions only. O health care, life insurance, and pensions. When prices are constant, which of the following inventory cost formulas will lead to the lowest cost of goods sold figure? O FIFO. O Specific identification. Weighted average. When prices are constant, all cost determination methods will yield the same cost of goods sold figure. The FIFO inventory cost formula assumes that the cost of the latest units purchased are O included in ending inventory. O included in cost of goods sold. O used to determine the average cost of the goods sold. O used to determine the average cost of the inventory. Under the expense approach, the warranty liability is measured using O the estimated future cost of servicing the product warranty. O actual costs of past years' repairs. O the estimated sales of past years. O the estimated past returns of products