Match the Terms with the Definitions

Match the terms with the definitions.
-An inventory valuation method under which inventory is valued at cost or replacement cost, whichever is lower.

A) average cost
B) weighted-average method
C) consignee
D) consigned goods
E) specific identification method
F) retail method
G) cost
H) physical inventory
I) periodic inventory system
J) in transit
K) inventory sheet
L) natural business year
M) lower-of-cost-or-market method