The specific identification inventory method can be used a. when the unit sold is identified with a specific purchase. b. by an automobile dealer where automobiles have unique serial numbers. c. when each inventory unit can be specifically identified. d. All of these choices are correct.

The answer is D.

Explanation:

The specific identification method is used for inventory items that are produced for goods that have been segregated for specific projects.

Under this method, the cost of sales and the cost of ending inventory shows the actual costs incurred to purchase the items specifically identified as sold and the items specifically identified as remaining in inventory.

Therefore, this method matches the physical flow of the specific items sold.

So, in the light of the above, all the options are correct.