Match the Inventory Valuation Method from the List Below That

Match the inventory valuation method from the list below that is being described in each situation in letters a-e. In all cases, assume a period of rising prices.
$$\begin{array} { | l | l | } \hline \text { FIFO } & \text { First in, first out } \\\hline \text { LIFO } & \text { Last in, first out } \\\hline \text { WA } & \text { Weighted average } \\\hline \text { SI } & \text { Specific identification } \\\hline\end{array}$$ a. The method that is used if each inventory item can be matched with a specific purchase and invoice.
________ b. The method that will cause the company to have the lowest income taxes.
________ c. The method that will cause the company to have the lowest cost of goods sold.
________ d. The method that will assign a value to inventory that approximates current cost.
________ e. The method that will tend to smooth out erratic changes in costs.