which one would not likely employ the specific identification method for inventory costing?

hardware store

farm implement dealership

music store specializing in organ sales

antique shop

music store

To determine which business is less likely to employ the specific identification method for inventory costing, we need to understand what the specific identification method is.

The specific identification method is an inventory costing method in which the actual cost of each specific item in inventory is recorded and used to calculate the cost of goods sold. This method works best when each item in inventory can be individually identified and has a unique cost.

Now, let's analyze each business and see which one is less likely to employ this method:

1. Hardware Store: A hardware store typically sells various items such as tools, building materials, and supplies. While some products may have unique costs (e.g., equipment with distinct serial numbers), many items in a hardware store are relatively inexpensive and have similar costs. Therefore, it is less likely that a hardware store would use the specific identification method.

2. Farm Implement Dealership: A farm implement dealership specializes in selling farming equipment such as tractors, harvesters, and machinery. Similar to hardware stores, while some high-value items may have unique costs, many items have similar costs, making it less likely for a farm implement dealership to use the specific identification method.

3. Music Store Specializing in Organ Sales: In this case, a music store specializing in organ sales may have a smaller range of products compared to the previous two examples. Organs are typically high-value items, and each organ may have a unique cost due to variations in models, features, and conditions. Therefore, there is a higher likelihood that a music store specializing in organ sales would employ the specific identification method.

4. Antique Shop: An antique shop deals with unique and often one-of-a-kind items. Each antique item has distinct characteristics, condition, and historical value, resulting in a wide range of costs. Therefore, it is highly likely that an antique shop would employ the specific identification method to accurately track the cost of each individual antique item.

Based on the analysis above, the business that is less likely to use the specific identification method for inventory costing is the hardware store.