In a Period of Rising Prices, a Company Is Most

In a period of rising prices, a company is most likely to use the FIFO method of pricing inventory if:

A) Each item in the inventory is unique.
B) Management wants the same unit cost assigned to items sold and items remaining in inventory.
C) Management's primary objective is to minimize income taxes.
D) Management wants the company's income statement to indicate the highest possible amounts of gross profit and profit for the period.