TexTom is a pet supply company utilizing various methods of inventory recognition/valuation for calculation of Cost of Goods Sold / Ending Inventory depending on the particular product line. One of their most popular items are the HighRider custom saddles made for show horses. Each saddle is purchased from the manufacturer for around $8,400 each and sold to clients for between $9,200 and $11,650 each. Every saddle is hand-made / custom-made to order, and is branded underneath with a unique fifteen-digit serial number by the manufacturer. Which of the following inventory methods would best match the HighRiders inventory items?

	A.	LIFO
	B.	Specific Identification
	C.	Weighted Average
	D.	FIFO