Which of the Following Is Not an Issue in Keeping

Which of the following is not an issue in keeping track of perpetual inventories under LIFO and weighted-average-cost methods?

A) The LIFO cost-flow assumption does not follow the logical flow of goods.
B) Many companies keep track of perpetual inventories in quantities only during the year, making year-end adjusting entries to apply either LIFO or weighted-average-cost to both ending inventory and cost of goods sold.
C) When costs are changing, it is physically impossible to apply LIFO unit costs to units purchased and sold, as the transactions are happening, using a perpetual inventory accounting system.
D) All of the above statements are issues in keeping track of perpetual inventories under LIFO and weighted-average-cost methods.