Which of the following factors would not be considered in the selection of LIFO as an inventory costing method? A. Tax benefits B. Matching. C. Physical flow D. Improved cash flow. The dollar-value LIFO inventory cost flow method involves computations based on Inventory Pools A. B. C. Yes D. Yes A Specific Price Yes No No Yes No No The replacement cost of an inventory item is below the net realizable value and above the net realizable value minus the normal profit margin. The original cost of the inventory item is below the net realizable value minus the normal profit margin. Under the lower-of-cost-or-market (LCM) method, the inventory item should be valued at A. Net realizable value. Net realizable value minus the normal profit B. C. Original cost D. Replacement cost margin