which of the following is a correct statement regarding inventory cost flow methods?

22. Which of the following is a correct statement regarding inventory cost flow methods? (a) Companies cannot change their iirventory cost flow methods. (b) Companies' cost flow methods should be always consistent with the physical movement of goods (c) Companie's' cost flow methods only affect their income statenent but not their balance sheet. (d) Companies usually use the chosen cost flow methods consistently each period to ensure that the firancial statements are comparable over successive time periods