Spiffy Company manufactures and sells toilet paper to large retail chains. Business has been booming since the covid pandemic set in and cost of labor and materials has also been fluctuating greatly. As you would guess, one roll of toilet paper is visually indistinguishable from another. The company's independent auditors did not protest when they learned that Spiffy makes an assumption (on the date of sale) about which units of finished goods should be debited to cost of goods sold. The concept demonstrated here is:

	A.	Cost-Benefit
	B.	Verifiability
	C.	Conservatism
	D.	Matching
	E.	Materiality